Dr Christopher Staker (Tribunal Judge) (Chairman), Mr John Robinson (Tribunal Member)
Decision released 2 December 2009
Income tax – Taxes Management Act 1970, ss. 9A, 28A, 29 and 31– appeal against amendment made by a closure notice and against amendment of a self-assessment – burden of proof – appeal dismissed
The tribunal dismissed an appeal by the taxpayer against amendments and assessments in relation to his self-assessment returns where the taxpayer had failed to discharge the burden of proving that the conclusions of HMRC as to the correct amounts of tax due were wrong.