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E v HMRC

The taxpayer here had kept no business records and had failed to notify HMRC of his liability for almost two decades. Not surprisingly, the tribunal accepted that HMRC had made a discovery of income which had not been assessed and confirmed (with some minor adjustments) the assessments which had been raised.

The real interest in the case is the application for anonymity. The appellant argued, as one of his grounds of appeal, that he was being financially assisted by family in a country with a poor record regarding human rights and which has been known to take action against residents who provide support to family members in countries such as the UK. He was concerned that there