Unidentified bank receipts were held not to be undeclared trading income of the appellant on the balance of probabilities and his appeal against additional tax and penalties was, therefore, allowed.
Summary
Unidentified bank receipts were held not to be undeclared trading income of the appellant on the balance of probabilities and his appeal against additional tax and penalties was, therefore, allowed.
Background
The appellant, who originally came from Ghana, had a full-time job as an IT specialist and also worked as a consultant for a former employer (M). The appellant’s wife was also from Ghana and they had family members who lived there. The appellant had two brothers who lived in London.
The appellant’s mother was a teacher and decided to set up a school in Accra, Ghana. The appellant paid a total of £21,000 towards the
