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G Whittle (TC3393)
The taxpayer became a self-employed taxi driver after being made redundant in 2005. HMRC began an enquiry into his 2006/07 tax return in December 2008.
The department issued assessments on the basis he had submitted inadequate records and had insufficient means to meet his personal expenditure in 2006/07.
The taxpayer appealed.
The First-tier Tribunal was impressed with the taxpayer’s evidence at the hearing and believed he followed other taxi drivers’ actions in compiling records.
The judge said it was questionable whether advice from the taxpayer’s agent was “always beneficial” and noted the adviser had been uncooperative during the enquiry providing information in a “piecemeal fashion and often late”.
The taxpayer’s family was not a typical “two adults and two children living in a four-bedroomed house”. One of his daughters was at school in 2006/07 while the other was working and contributing to the household expenses.
His wife’s...
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