NS Haq (TC4192)
A criminal investigation by the Serious Organised Crime Agency (SOA; now the National Crime Agency) of the taxpayer’s husband included a raid on the marital home, which uncovered substantial sums of money in the taxpayer’s wardrobes and among her possessions.
She was herself placed under investigation. The SOA discovered large deposits in bank accounts and found she had no records of employment or self assessment for the years under scrutiny. The agency raised assessments on her for 1996/97 to 2004/05.
She appealed, and applied to have the tax postponed.
The First-tier Tribunal said the taxpayer had “presented absolutely no evidence of her correct tax liability” for the years in question. There was nothing to show she had been overcharged to tax at any time except 1996/97. The application was refused for 1997/98 to 2004/05.
