In Gui Hui Dong and Hong Fang v National Crime Agency (TC03268 – 27 January 2014) the NCA (then called SOCA) had raised tax assessments and the taxpayers had applied for a postponement of the tax assessed under TMA 1970 s 55.
The tribunal noted that in order to be successful a postponement application must establish that the appeal had reasonable grounds based not only on the law but also on the facts. Consequently the inability of the taxpayer to evidence the existence of a bank loan was unhelpful to its application.
Furthermore the reasonable grounds must lead to a ‘belief’ that the appellant had been overcharged. Relying on George v Rockett (1990) 170 CLR 104 the tribunal considered that ‘belief is less than proof but more than suspicion’. This meant that the appellant must demonstrate that their income figure was lower than...
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