[2024] UKUT 00436 (TCC)

The FTT specifically considered at [35] the evidence of third parties – Jessica Gilfoyle and Darren Troy – which were given in witness statements which it noted had ‘identical typed wording’. It was entitled to make the findings that it did at [74] regarding these statement – and was entitled to give it the weight it chose for the reasons it gave at [74]-[79] accepting it supported revising the assessments but not eliminating them. The FTT gave due allowance that some of the Applicant’s income came from gambling but not all of the cash receipts were from gambling but some were also cash deposits from earnings at the pub. This is not inconsistent with accepting the statements of these witnesses that he did gamble and receive some non-taxable income from his winnings. There is no arguable error of law in the FTT’s findings of fact and it did not fail to take into account the statements of these witnesses.