J Edoh v HMRC

In J Edoh v HMRC (TC02438 – 8 January) HMRC began an enquiry into the 2004/05 tax return of a sole trader (E). A meeting took place between E and an HMRC officer in February 2007. The officer considered that £19 400 which E had claimed as expenses should be included in his profits and subsequently issued a closure notice to this effect. E appealed contending that the £19 400 had been paid to subcontractors who had carried out work on his computers. E attended a further meeting with a different HMRC officer (D) in January 2009. D formed the opinion that at this meeting E had agreed that the £19 400 should be included in his profits. E disagreed and wrote to HMRC in February 2009 confirming his disagreement. E subsequently applied to the First-tier Tribunal to have his appeal set...