Peter Devine v Commissioners for Her Majesty's Revenue and Customs
Decision date: 22 June 2011
Neutral citation: [2011] UKFTT 404 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This is an appeal by Peter Devine against HMRC discovery assessments for the years to 5 April 2004 and 5 April 2003, based on bank lodgements exceeding vouched CIS income. The tribunal found unexplained excess lodgements of £4,450 for 2003/04 and that the appellant failed to prove those lodgements were from non-business sources (insurance proceeds or gifts). The tribunal upheld the discovery assessments (with the earlier year scaled back by RPI) and dismissed the appeal.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where bank credits exceed vouched business income, the taxpayer carries the burden of proving those credits are not business receipts; absent documentary evidence to support the taxpayer’s explanations, HMRC may reasonably raise discovery assessments and may proportionately adjust earlier years (for example by RPI) where justified.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: high
No clear obiter dicta of significance are identifiable from the notes beyond the tribunal’s conclusions on burden of proof and the reasonableness of HMRC’s calculation.
Warning
The chunk contains duplicated text and repetition of the factual and decision material. Notes contain duplicated/repetitive text but set out the key findings; no other obvious material omissions.