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INCOME TAX �appeal out of time�enquiry opened 2006/7 tax return on 12 December 2008 � no response from appellant � closure notice dated 11 September 2009 assessing �65,980 to capital gains tax � appellant did not appear � respondents advised appellant made bankrupt September 2010 � Trustee in Bankruptcy not attending � permission to appeal dismissed
������������������������������������������ MOHAMMED ZAFAR�������������������������� Appellant
����������������������������������� ����������� SUSAN STOTT ������(MEMBER) ���� ����������������������������������� ����������� ����������� �����������������������������������
Alan Hall, an Inspector of Taxes, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
According to the returns submitted to Companies House in 2004, Mr Zafar held 5000 ordinary shares in Kozee, the remaining 5000 shares of the 10,000 shares issued were held by Mohammed Zahoor. A summary of the �363s� annual return to Companies House shows the transfer of shares as under:-
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