The First-tier Tribunal has dismissed an appeal against amendments to a taxpayer’s self-assessment tax returns and closure notices (Byrne v HMRC [2023] UKFTT 293 (TC)) judging that:
“Where assessments are made within normal time limits the burden is on the appellant to satisfy the Tribunal that those assessments are wrong or excessive. We consider that the Appellant has not discharged that burden.”
The appellant was a scrap metals dealer. He had confirmed to HMRC that he did not keep records as required by TMA 1970, s.12B(3). He had sold cars to European Metal Recycling (EMR), so HMRC obtained information from this customer to calculate his turnover before applying an expected net profit rate for such a business of 31%.
The tribunal judged that:
“The amendments were made on the basis of documentary evidence provided by EMR; the only documentary evidence available. The Appellant has provided no documentary or oral evidence to challenge or displace the figures.”
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08764.html
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In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
