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News - tax cases

12 March 2007
Categories: Tax cases , HMRC powers
Bennett (SpC 576); Jasmine Trustees Ltd and others v Wells & Hind (a firm) and another; Rose (SpC 574); R (on the application of Cook) v General Commissioners of Income Tax and another; R (on the application of Cooke) v Commissioners for HMRC; Commission of EC v Kingdom of Denmark (supported by Kingdom of Sweden, intervener)

Lack of evidence

The taxpayer a scaffolder lived in Preston. He was employed for two one-month periods and self employed for five months in 2001. From November 2001 to April 2003 he was an employee. In all periods he worked on various construction sites in London staying in temporary accommodation. He claimed a deduction in respect of travel subsistence accommodation and mobile phone costs during his period of employment in his tax return for 2001-02 (issue 1). In addition in his accounts he claimed a deduction for travel subsistence and accommodation (issue 2). He had no vouchers or receipts to support his claims.
HMRC allowed a deduction of £351 for travelling expenses incurred in 2001 while he was self employed. They issued notices under TMA 1970 s 28A(1) and (2) in respect of s 9A enquiries made for the...

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