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For the Appellant: Mr McTaggart (of Counsel), instructed by Paul K Nolan & Co, Solicitors
The refusal decisions of the ECO, duly analysed, contain the following findings and assessments:
(i) The applications contained an assertion that the sponsor is a self-employed grocery shop owner. The only supporting evidence was an accountant�s letter containing a profit forecast for the year ending July 2011.
(ii) The application contained no evidence of income or profit such as company accounts, tax returns, Inland Revenue receipts or profit and loss accounts.
(iii) Based on the above, there was no evidence that the sponsor is engaged in business as claimed or is in receipt of a regular and secure income.
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