.png)
.png)
05 December 2014
J B Williams (TC4144)
HMRC made an enquiry on the disposal of a residential property included in the taxpayer’s 2005/06 self assessment return, and then amended her liability to include capital gains tax on the sale.
She appealed, claiming a deduction for capital allowances on improvements carried out on the property.
The taxpayer emailed a copy of an invoice to the First-tier Tribunal. The judge said it was clear the document related to building works, but it did not state to whom the invoice was issued or the property where the work had been done.
Even if it were genuine, it was not enough to establish that expenditure had been incurred.
The taxpayer’s appeal was dismissed.
