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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Working the Enquiry: Tax Cases: Chuwen v Sabine 39TC1

The greater part of sums paid into appellant’s business were alleged to represent betting winnings. Witnesses were called to support appellant’s story.

Commissioners found that appellant has not proved his contention and determined assessments accordingly.

The decision was upheld in the High Court.