Claims for expenditure on subsistence and a training course were disallowed as the appellant failed to demonstrate that the expenditure had been incurred and a penalty for careless error in the appellant’s relevant tax return was upheld. 

HM Revenue and Customs (HMRC) opened an enquiry into the appellant’s self-assessment return for the tax year 2016/17 in August 2017. On 19 September 2017, HMRC issued an information notice for documents and information, requiring a response by 18 October 2017. HMRC’s information request included a breakdown and evidence of the sum of £7,632 claimed for total allowable expenses. 

In a letter dated 7 October 2017, the appellant’s agent provided a schedule of expenses in relation to the tax year 2016/17, totalling £7,631.50. However, HMRC replied noting the appellant had not supplied evidence of that expenditure. The agent responded that the appellant’s tax return for 2016/17