In a case at the First Tier Tribunal, the appellant Sunday Salokun decided to represent himself rather than taking legal counsel and his appeal was dismissed.

Salokun had made a number of property purchases and did not include them on his self assessment tax returns.

At the tribunal he disputed demands from HMRC for unpaid capital gains tax totalling £67,177.28 from 2014 to 2016, and penalties of £33,307.74 for inaccurate self assessment tax returns over a three-year period from 2014.

The assessments for the 2014/15 and 2015/16 tax years were for undeclared property disposals. These properties were bought for £120,000 and £135,000 but the final property did not have any documentation due to the files being stolen and the solicitor not having the files from the sale.