The taxpayer was not liable to penalties for the late filing of partnership tax returns, as he was found on the facts not to have been a partner in a partnership.

The appellant was a cook. In 2011/12, he had been working in his girlfriend’s shop as a chef, until the relationship ended. He had been paid weekly, getting a wage slip from which tax was deducted. When he left that employment, one of the customers (P) asked the appellant to join a new café that he was starting and cook there.

The arrangement between the appellant and P was informal; he did not believe that he was in a partnership with P. The appellant had put no money into the new café, had not seen any accounts for the business, and had not signed any agreement. P looked after the paperwork for the new business, and the appellant worked in the kitchen. The appellant was not paid consistently by P, but ‘as and when’.

The appellant signed the tenancy agreement