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The taxpayer and her husband V had been in partnership as landscape gardeners until the business ceased in 2002.
The couple separated for a period but in July 2003 V persuaded the taxpayer to give their marriage a further try. She agreed but on the basis they move away from London.
They moved to Yorkshire where V began his own landscaping business. The taxpayer was adamant she would not be engaged in the firm but did assist in it. For example she bought two vehicles that she made available to V and helped with banking arrangements.
The business ceased in the year ended 5 April 2008 but for its duration V submitted no income tax PAYE or VAT returns. He did not deduct tax and National Insurance from employees’ salaries.
In 2010 HMRC enquired into V’s tax affairs ...
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