EM2107 | Working the Enquiry: Tax Cases: Hellier v O'Hare 42TC155

An increase in assets was alleged to have arisen from betting wins. Assessments were made on the basis that it represented undeclared trading profits.

On appeal before the Commissioners, the appellant, whilst contending that the increase arose from betting wins, produced no evidence in support. It was held that the appellant had not discharged the onus of proof which lay on him to show that the increase was due to betting.

The decision was upheld in the High Court.