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The taxpayer appealed against assessments to income tax and National Insurance for the years 1989/90 to 2003/04 with the exception of 1992/93 when he was abroad.
He appealed also against penalty determinations for the years during which had been involved in house and garage music performing as a rapping MC. His income was inconsistent and variable.
In April 2005 HMRC requested that he complete self assessment returns for the six years to April 2001. The taxpayer replied he could not submit accurate returns because ‘the distinction between tax years [had] become blurred’ in his attempts to find a suitable accountant but he could provide an ‘overview’ of his finances.
After the returns were submitted the Revenue opened an enquiry and requested the taxpayer’s books and records. He was unable to provide records; they had been...
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