Over in the US, TaxableTalk provides an entertaining and heartwarming story about a taxpayer who was at our equivalent of a GC hearing. The judgment starts:
"Tax records are the ancient Egyptians of the modern age--plagued not by boils, frogs, flies, and lice but by fire, flood, mold, and theft. The cursed tax records in this case belonged to Raleigh Cox, who owned a business that fixed used cars and then resold them.
When audited, Cox failed to produce the records that would have supported many of his claimed business deductions, and blamed their absence on a thieving former employee. The parties have since settled most of these issues, but the Commissioner hardened his heart against Cox’s deductions for cash purchases of used cars.
We must decide whether to let them go."
You just know where this is going.
The original judgment is here. Could you usefully use this in your disputed GC cases? I doubt our Inspectors are any less hard hearted but this is a great victory for common sense with an appropriate amount of erudition thrown in. Don't you agree?