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24 March 2009
Rouf v CRC, Court of Session, 10 February 2009
The taxpayer, a restaurateur, had appealed against assessments.
The General Commissioners had dismissed his appeals.
Counsel for the taxpayer said that the commissioners had erred in law by deciding the appeal against the appellant, on the ground that he needed to produce alternative figures in order to discharge the burden of proof on him to show he had been overcharged to tax.
The Court of Session ruled that the General Commissioners had not misunderstood their statutory duty.
The onus was on the appellant to show that he had been overcharged. They had examined the evidence and also found that the taxpayer’s records were inconsistent and incomplete.
HMRC’s estimated assessments had been correctly made.
The taxpayer’s appeal was dismissed.
