Denis Lucas, a UPS delivery driver at the time of the claims, lost his appeal at the First Tier Tribunal (FTT) against HMRC discovery assessments amounting to £3,576.60 built up between the 2016-17 – 2020-21 tax years.

However, the 2016-17 and 2017-18 tax years were made in 2023 and therefore out of time, leaving HMRC having to prove the loss of tax to the tax authority was deliberate or careless.

The HMRC assessments were sent to Lucas after ‘excessive claims’ had been made on his behalf by Apostle Accounting, a tax reclaim agent based in Stowmarket in Suffolk, which collapsed in 2024 and is now in liquidation.

Lucas had been told by colleagues at UPS that they had been claiming back expenses using Apostle Accounting, stating they were claiming around £3,000 each.