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The taxpayer appealed against amendments made to his self assessments for the years ended 5 April 2005 and 2006 following an HMRC enquiry.
He also appealed against assessments made for the years ended 5 April 2003 and 2004 under the discovery provisions.
Following a routine VAT assurance visit to the taxpayer’s business an enquiry was opened into his 2005 tax return and his business accounts. This found that around £700 of income was being suppressed each week.
Despite a number of meetings between HMRC the taxpayer and his adviser no agreement could be reached.
HMRC therefore made assessments and adjustments to the self assessments on the basis that £700 of income had been suppressed each week for each of the years under investigation.
HMRC accepted their figures are not precise but said they were based on the available evidence and were reasonable in the circumstances.
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