Azimuth Legal

Revenue and Customs v Electric Mobility Euro Ltd & Anor (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty) [2026] UKUT 37 (TCC) (28 January 2026)