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HMRC opened an enquiry into the appellant's self-assessment tax return for the year 2003-04. The appellant was a self-employed builder and had deducted various costs in reaching his profit. He did not provide any business books requested by HMRC, and did not comply with the TMA 1970, s 19A notice. A £50 penalty was imposed.
HMRC amended his tax return to disallow certain expenses. The appellant did not provide any other information, although he did try, unsuccessfully, to obtain business papers from his previous accountant. He appealed saying that it was for HMRC to prove that their amendments and his accounts were correct.
The Special Commissioner said that no evidence had been submitted from which he could tell if the appellant had been overcharged by the amended assessment.
The taxpayer's appeal was dismissed.
Walsh (SpC 676)
