![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Special Commissioners of Income Tax Decisions |
||
You are here: BAILII >> Databases >> United Kingdom Special Commissioners of Income Tax Decisions >> Murphy v (HM Inspector of Taxes) [2004] UKSC SPC00434 (20 September 2004) URL: http://www.bailii.org/uk/cases/UKSPC/2004/SPC00434.html Cite as: [2004] UKSC SPC434, [2004] UKSC SPC00434 |
[New search] [Printable RTF version] [Help]
SPC00434
NOTICE under s.19 TMA 1970 – whether information reasonably required – yes – notice confirmed
THE SPECIAL COMMISSIONERS
S. MURPHY Appellant
- and -
M GOWERS
(HM INSPECTOR OF TAXES) Respondent
Special Commissioner: DR JOHN F AVERY JONES CBE
Sitting in public in London on 16 September 2004
The Appellant did not appear and was not represented
Brendan Hone, Inland Revenue Appeals Unit Scotland for the Respondent
© CROWN COPYRIGHT 2004
DECISION
"Your record of the gross UK diving income of £70,085 in the year from 1 July 2000 to 30 June 2001 including all payslips for that year."
"Your tax return shows gross UK diving income of £70,085 in the year from 1 July 2000 to 30 June 2001. I attach a copy of extracts from your employer's returns which shows that you were paid £92,563.80 in this period by Coflexip and DSND (the figures highlighted in yellow of the attached schedule [not reproduced]). You will agree therefore that it is both reasonable and relevant to seek your record of the gross diving income of £70,085 so that I can see why there is such a large discrepancy. Your explanation for this would be welcome."
"On an appeal under subsection (6) above section 50(6) to (8) shall not apply but the Commissioners may—
(a) if it appears to them that the production of the document or the furnishing of the accounts or particulars was reasonably required by the officer of the Board for the purpose mentioned in subsection (2) or (2A) above, confirm the notice under that subsection so far as relating to the requirement; or
(b) if it does not so appeal to them, set aside that notice so far as so relating."
J F AVERY JONES
SPECIAL COMMISSIONER
Release Date: 20 September 2004
SC 3040/04