TC09624 - [2025] UKFTT 01065 (TC)

The burden of proof is on the Appellant to adduce reliable evidence that he has been overcharged, and the extent to which he has been overcharged. As explained by Moses LJ in Tower MCashback LLP 1 v HMRC [2010] STC 809 (‘Tower MCashback’), at [17] to [18], the taxpayer’s self-assessment constitutes the final determination of his liability, subject to three circumstances; namely (i) an amendment to the return; (ii) an enquiry by HMRC; or (iii) a discovery assessment. Section 50(6) TMA has the effect that a self-assessment shall “stand good” unless the Tribunal decides that the Appellant is overcharged by that self-assessment.

The standard of proof is the ordinary civil standard; that of a balance of probabilities.