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EXAMPLES Example: Balance of Probabilities It is critical to realise that the judgement to be applied to any situation of uncertainty is not based on concrete evidence! It is the "balance of probabilities", what is more likely to be the true situation! Take the following example. You leave the office at 9.00 am, pay cash at the train station for a ticket to Paddington, forget the receipt and at Paddington 1.00 pm, the barrier swallows your ticket. You have no tangible evidence that you incurred the cost. You can however demonstrate that you were at your office at 9.00 am and Paddington at 1.00 pm. On the "balance of probabilities" you must have incurred the cost, it's that simple and that's the end of the matter, regardless what HMRC protests. We rather like this example which really demonstrates how the "balance of probabilities" concept can be brought to bear. Other Examples Please click on the links below to read some other in-depth examples of cases we have bought to a successful conclusion: Example 1: Interpretation of Legislation Example 2: Challenging HMRC's Contention Example 3: Amount of Investigation Settlement Example 4: Examining a case more deeply than HMRC Example 5: Seeing beyond the obvious Example 6: The Inspector's Mindset (and the time of arrangement of meetings)
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