Amendments to restaurant business partnership profits to reflect undeclared income of the partnership following the alleged suppression of takings were confirmed.

The appellant and his partners traded in partnership operating a restaurant business. HM Revenue and Customs (HMRC) conducted a compliance check, resulting in a Code of Practice 9 civil investigation into cases of serious suspected fraud in relation to the tax year 2012/13, and discovery amendments for 2011/12, 2013/14, 2014/15 and 2015/16. Penalties were issued for inaccuracies in the self-assessment returns for the tax years 2011/12 to 2015/16 inclusive. The appellant appealed.

The appellant accepted that errors had occurred in recording sales of meals made in cash but contended that the level of under-declared cash sales was significantly less than HMRC asserted.

The First-tier