In this case, the First Tier Tribunal (FTT) has ruled that the appellant, Isaac Frempong, was responsible for failing to disclose an element of his taxable income earned by handling tax returns for hundreds of individuals.

At the tribunal HMRC argued that Frempong acted as a paid tax agent for a large number of individuals and that he received payment for his services from those individuals which he failed to declare as income in his tax returns.