In Glen Whittle v HMRC (TC03393 – 4 March 2014) Mr Whittle appealed against HMRC assessments which had been issued on the basis that his income together with his wife’s was insufficient to substantiate their lifestyle.
Mr Whittle was a taxi driver. During the enquiry HMRC reviewed his expenditure extensively and concluded that a shortfall of £7 452 existed. This was on the basis that costs had been underestimated in particular household and holiday costs.
The tribunal in turn reviewed the expenses of the couple and noted that their household was not a typical average family of two adults and two children. In the relevant tax year only one daughter was at school. The other was in employment and contributed to the household budget. Furthermore Mrs Whittle was in employment with a travel agent with unusual terms and conditions. She...
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In Glen Whittle v HMRC (TC03393 – 4 March 2014) Mr Whittle appealed against HMRC assessments which had been issued on the basis that his income together with his wife’s was insufficient to substantiate their lifestyle.
Mr Whittle was a taxi driver. During the enquiry HMRC reviewed his expenditure extensively and concluded that a shortfall of £7 452 existed. This was on the basis that costs had been underestimated in particular household and holiday costs.
The tribunal in turn reviewed the expenses of the couple and noted that their household was not a typical average family of two adults and two children. In the relevant tax year only one daughter was at school. The other was in employment and contributed to the household budget. Furthermore Mrs Whittle was in employment with a travel agent with unusual terms and conditions. She...
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