OA014532013

The Appellant appeals against a determination by First-tier Tribunal Judge McGavin, promulgated on 28 th May 2013, dismissing his appeal against refusal of entry clearance as the husband of a UK citizen (�the Sponsor�).

The two issues now raised are (a) whether the judge was correct that provision of the Sponsor�s self‑assessment tax return for the year ended 5 th April 2011 did not meet the requirements of the Immigration Rules HC 395 at Appendix FM‑SE paragraph 7 because that was not �the latest annual self‑assessment tax return to HMRC�; and (b) whether the judge was correct to find that bank statements provided did not meet the requirements of the Appendix for specified evidence because most of the Sponsor�s business takings were not paid into the account concerned.

The Presenting Officer referred to the Respondent�s departmental instructions (IDI�s) at paragraph 9.3.3: �The evidence submitted must cover the relevant financial year(s) most recently ended�. She submitted that the terms of the Rules were correctly construed in the IDI.

Both interpretations of this requirement are arguable, I prefer the one which makes more practical sense, and does not make life unnecessarily difficult for applicants. I would resolve issue (a) in favour of the Appellant.

(e) Where the person holds or held a separate business bank account(s), monthly bank statements for the same twelve month period as the tax return(s).