Tax penalty appeal puts the burden of proof before the UK Supreme Court

The UK Supreme Court’s official page marked Sintra’s appeal as a hearing in progress on 2 November, with proceedings listed through 3 November. The dispute concerns who bears the burden of proof when a taxpayer contests a penalty by denying that the underlying tax was owed.

The court’s summary says the companies did not appeal the underlying VAT assessments. The lower tribunals and Court of Appeal took different positions on the burden. The Supreme Court has not decided that question in the material checked for this preview.

Permission to appeal was granted on 30 March 2026. That allowed the appeal to proceed; it did not settle who must prove the underlying liability. The hearing now brings that disputed question before the Supreme Court, with the outcome still awaited.

Official case-page preview only. The facts summary retains older permission-stage wording, while the live status and dates show a hearing listed for 2–3 November 2026. Written arguments, underlying tribunal and appellate judgments, and any later decision were not reviewed.