Julian Lowe was being assessed against four years of income tax returns over his business expenses. The four tax years in question ran from 2017-18 to 2020-21 for the amounts of £4,798.14, £2,356.40, £3,255.17, and £2,578 respectively, totalling £12,987.71.

Lowe was working full time in the water industry travelling extensively for work, including having to eat out and sleep in hotels, which he would pay for himself and then reclaim the money from his employer.