Bianchi v Revenue & Customs [2015] UKFTT 248 (TC) (03 June 2015)

Bianchi v Revenue & Customs [2015] UKFTT 248 (TC) (03 June 2015)

The appellant failed to provide sufficient evidence to demonstrate that the claimed expenses were incurred wholly and exclusively for the purposes of his trade; generic invoices without detail were insufficient to meet the burden of proof under s 34 ITTOIA 2005.

Citation
[2015] UKFTT 248
Parties
Appellant: Mr Gerald Bianchi; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 June 2015
Procedural Posture
Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Deductibility of Expenses, Burden of Proof, Closure Notice
Tax Law Income Tax Deductibility of Expenses Burden of Proof Closure Notice

Case Brief

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Parties

Mr Gerald Bianchi

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant's claimed expenses were incurred wholly and exclusively for the purposes of his trade under s 34(1) ITTOIA 2005
  2. 2 Whether sufficient evidence was provided to substantiate the expense claims

Ratio Decidendi

The appellant failed to provide sufficient evidence to demonstrate that the claimed expenses were incurred wholly and exclusively for the purposes of his trade; generic invoices without detail were insufficient to meet the burden of proof under s 34 ITTOIA 2005.

Court Disposition

Appeal dismissed