Appeal - overpayment 2000-2006
Client is self employed and has exceeded the earnings amount for some of this period. We wonder if we can argue that the fact that he paid his children to do some of the work (and was only able to do 3 or so hours a week) means that some of the money is not to be treated as his earnings. The money paid to his children is not in the audited accounts.
I have looked at the Computation of Earnings regs re the calculation of profit for s/e earners which refer to 'any expenses wholly and exclusively defrayed in that period for the purposes of that employment'.
He is coming to see us today so if anyone has time to reply immediately I would be most grateful!