EA006282017

The judge then turned his attention to the appellant's claim that he has been economically active as a self-employed person since 2013. At paragraph 25 he concluded:

"The Appellant claims to be self-employed. He has not produced any accounts or business bank statements. He may have established a company but the evidence of economic activity is woefully lacking. I do not find that he has established he has been economically active as a self-employed person since 2013."

The appellant's grounds stated that the judge had overlooked evidence placed before him, stating that the appellant had set up a limited company, Dromader Ltd, from 27 December 2013 until 7 November 2017. This evidence included a letter from the appellant's accountants RACS PSC, circa June 2017 stating that the appellant is the sole director of Dromader Ltd and then citing figures to show that the company is solvent and continues to trade profitably. There was also a number of remittances to the appellant for driver support services at numerous dates in 2015.

Having heard submissions we gave oral directions which were subsequently confirmed in writing on 29 September 2018 that the appellant produce further evidence in support of his claim to have been self-employed as a sole trader from 27 December 2013 to 7 November 2017 and that the respondent produce any further evidence by the same date.

In response to our directions the appellant produced an HMRC letter dated 1 November 2018 giving details of his employment from 2004/5 to 2014/15 tax year, showing employment, tax and NI.