This article first appeared in Tax Journal on 27th March

David Pickstone, Head of Tax Litigation, reviews the recent Upper Tribunal decision in Ingenious Games v HMRC [2015] UKUT 0105, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.

Mr Justice Henderson clarifies the rules which apply to litigants wishing to make allegations of dishonesty against their opponents’ witnesses. When the burden is on the taxpayer to prove its case, HMRC can deploy allegations of dishonesty as part of its attempts to test the taxpayer’s evidence without including them in their pleading and without giving advanced notice. However, professional duties and the rules of natural justice require that serious allegations must be put to the witness fairly and squarely, supported by evidence and the witness must be given the opportunity to rebut the allegations.

To read the full review click here (subscription required) or read PDF here – Tax Journal -Ingenious Games and HMRC’s allegations of dishonesty.



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