Stephen Opoku-Anokye v The Commissioners for HMRC
Decision date: 24 January 2025
Neutral citation: [2025] UKFTT 90 (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 appeal concerned two discovery assessments by HMRC for 2018/19 (£1,175) and 2019/20 (£2,276) issued after a compliance check; HMRC withdrew assessments for four earlier years but maintained these two. The tribunal held HMRC validly made discovery assessments within time and the appellant bore the burden of proving claimed reductions; most expense and gift-aid claims were rejected for lack of evidence. The tribunal allowed limited reductions: £175 and £83.94 for home-office items in 2019/20 and £400 for a conference in 2018/19, and otherwise upheld the assessments. Parties have 56 days to apply for permission to 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
The dispositive reasoning is that where HMRC makes discovery assessments based on available information within the statutory period, the taxpayer bears the burden of proving on the balance of probabilities that the assessment is incorrect; absent adequate evidence to substantiate claimed reliefs or expenses, the assessment stands (subject to any proven reductions).
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: medium
The tribunal observed that it is misguided to expect HMRC to validate an appellant’s assertions without supporting evidence, and noted that a temporary HMRC dispensation permitting a flat £6/week home-working allowance without evidence applied only to 2020/21 and 2021/22, not to 2019/20.