Expenses claimed by a self-employed adult entertainer in respect of agent and webmaster fees were disallowed in the absence of evidence, and penalty assessments were upheld subject to increased discounts for disclosure.  
 
The appellant, a glamour model and entertainer on an adult TV channel, filed a self-assessment return for the tax year 2013/14 declaring turnover from self-employment of £37,793, allowable expenses of £33,274 and net profit of £4,519. Her tax return for 2014/15 showed turnover of £48,000, expenses of £41,000, and profit of £7,000 (all round sum figures). The appellant’s tax return for 2015/16 declared turnover of £62,000, business expenses of £25,000 and net profit of £37,000 (all round sum but stated to be ‘provisional’ figures subject to amendment). 
 
Following an enquiry into the appellant’s tax return for