O'Hara v Revenue & Customs

Income Tax � Assessments under Section 29 of Tax Management Act 1970 - whether they are determined - application for late appeal - application dismissed

This is a case where income tax assessments have been made under Section 29 of the Taxes Management Act 1970 for the years 1997/8 through to 2009/10.

The Appellant did not appear nor was he represented but having satisfied itself that notice had been served the Tribunal determined that in the interests of justice it would proceed.

As part of the investigations, however, the Inspector traced substantial deposits which were made into Mr O'Hara's bank account in the period 2004 through to 2010.� These ranged in amount from �43,000 to �148,000 annually.� It also became apparent that Mr O'Hara had made a loan application on the 1 November 2000 in which he had declared to his prospective lender that he was in receipt of self-employed income for the years 1998 through to 2001 ranging from �17,896 to �28,224 p.a. SOCA had obtained a copy of that application through its investigations. ��

On the 10 August 2011 SOCA wrote to Mr O'Hara indicating that they had adopted the revenue functions of HMRC and would be responsible for assessing income during the period 1997 to 2010.� On the 12 August 2011 assessments were issued under Section 29 of the Taxes Management Act 1970 for each of those tax years.�