Steven Hague worked in his father’s pub, The New Tyke, and for various reasons, many related to a gambling habit, failed to pay income tax over a nine-year period from 2007-08 to 2015-16.

The appellant, who represented himself at the First Tier Tribunal, was under investigation by HMRC for a failure to declare tax liability for the nine years in question. This found him to owe a total of £67,177.01, with penalties at 65%, reaching £43,665.06.

The discovery assessments and penalties were issued on 23 April 2018 under section 7 of Taxes Management Act 1970 (TMA) for 2007-08 and 2008-09. The 2009-10 to 2015-16 fines were issued under schedule 41 Finance Act 2008 (Sch 41).