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INCOME TAX � mileage allowance relief � s 231 ITEPA 2003 � s 28A TMA closure notice � s 29 TMA notice of assessment � whether burden of proof met for travel expenses to have been incurred for a claim of relief � appeal dismissed
The Tribunal determined the appeal on 4 May 2017 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 16 January 2010 (with enclosures), and HMRC�s Statement of Case (with enclosures) acknowledged by the Tribunal on 26 April 2010.
(1) The closure notice dated 10 October 2007 issued under s 28A of the Taxes Management Act 1970 (�TMA�) for the year ended 5 April 2006;
(2) The notice of assessment dated 5 February 2009 issued under s 29 TMA for the year ended 5 April 2005.
The matter in dispute is whether the travel expenses claimed against the appellant�s PAYE income from Westley Plant Ltd are allowable.
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