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HMRC internal manual

Enquiry Manual

Working the Enquiry: Tax Cases: Brimelow v Price 49TC41

The Commissioners rejected the taxpayer’s contention that the bulk of sums assessed represented betting winnings.

The taxpayer was a farmer, had been a jockey and bred and raised greyhounds . He attended race meetings and dog tracks regularly and had sources of information about the form of runners.

Goss J talks (p49) about the failure to keep records and the possibility of having winnings attributed to taxable profits.