Rory Mullan of Tax Chambers, 15 Old Square represented the taxpayers in the related appeals of Isocom Ltd and Tahmosybayat v HMRC  UKFTT 571 (TC).
The Tribunal allowed the appeal of Mr Tahmosybayat against an assessment to income tax on cars which were alleged to have been pooled cars. In the related appeal of Isocom Limited the Tribunal concluded that extended time limits could be applied where the loss of tax was attributable to a fraud by an employee against the employer company.
A copy of the decision can be found below.
01 July 2014