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Francis v Revenue and Customs [2005] UKSPC SPC00490 (19 June 2005)
SPC00490
Income tax – self-assessment – exemptions and reliefs – whether Appellant on facts entitled to relief for expenditure and previous losses - no
THE SPECIAL COMMISSIONERS
B FRANCIS Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Special Commissioner: DR DAVID WILLIAMS
Sitting in public in London on 11 May 2005
The Appellant appeared in person
Mr Ian Mitchell, officer of Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2005
DECISION
Losses
Deductible expenditure
If, on appeal, it appears to the majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation, or by other evidence –
(a) that the appellant is overcharged by a self-assessment;
(b) …
(c) that the appellant is overcharged by an assessment other than a self-assessment
the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.
The burden of proof is on therefore on the Appellant to show why the amendment made by Mrs Oldfield should not stand good, and this has to be shown on the balance of probabilities.
Summary
DAVID WILLIAMS
SPECIAL COMMISSIONER
RELEASE DATE: 19 June 2005
SC 3099/04