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After closing a formal enquiry into the taxpayer’s 2003/04 self assessment tax return, which had resulted in several adjustments to the return, HMRC issued discovery assessments in respect of the years 2001/02, 2002/03.
The taxpayer appealed.
Some of the adjustments related to employment income. Information given in the taxpayer’s return did not tally, for example, with his PAYE records.
After going through the corrections the taxpayer agreed that HMRC’s figures were correct. The main point of dispute, however, related to expenses claimed in respect of self employment.
After reviewing the evidence, the tribunal decided that HMRC’s figures relating to expenses were correct. The taxpayer had not provided the further information requested and HMRC’s figures were ‘more than reasonable’.
The taxpayer’s appeal was dismissed.
