Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Reasonable action

10 March 2009
Issue: 4197 / Categories: Tax cases , Admin
Haskins (SpC 726)

The taxpayer a bookkeeper with self-employed and employed income submitted his 2003-004 self-assessment tax return which during a meeting with HMRC he admitted contained incorrect figures.

He provided a revised profit and loss account but claimed he had no business records as all the paperwork had been passed to his accountant who was too ill to be contacted.

HMRC made an assessment based on the information they held. The taxpayer appealed.

The appeal went to the Special Commissioner. Although he did not attend the taxpayer afterwards produced a copy form P60 in respect of one of his sources of income.

At the appeal the Special Commissioner found there was very little evidence and that the taxpayer had provided no information to show that HMRC’s assessment was wrong.

He said that HMRC had acted reasonably in using one of the lowest figures...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon