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Burden and standard of proof
Burden and standard of proof
Section 50(6) TMA provides that if, on an appeal, it appears to the tribunal that an appellant is overcharged by an assessment other than a self-assessment, the assessment shall be reduced accordingly but “otherwise the assessment … shall stand good.” Pursuant to s 50 (6) of the Taxes Management Act 1970 (“TMA”), the burden of proof is on the Appellant to show that the Agency legislation does not apply.
The standard of proof is the ordinary civil standard; that of a balance of probabilities.
- Heading
- Introduction
- The issue
- Burden and standard of proof
- Authorities and documents
- Background facts
- Dramatis personae
- The end-clients
- The dog-handlers
- HMRC’s investigation
- The Determination
- Relevant law
- ITEPA
- The PAYE Regulations
- TMA
- The evidence and the key submissions
- The Appellant’s submissions
- HMRC’s submissions
- Findings of fact
- Discussion
- Whether the Agency legislation applies
- Condition 1: s 44(1)(a)
- An individual (‘the worker’)
- ‘ Personally provided services ’
- Supervision, Direction and Control
- Conclusions