'Godfather of garage' loses £30k tax battle

He might be a king of rap music but Christopher Reid dubbed the 'Godfather of garage' has met his match in the form of the UK taxman. Reid - aka MC Creed - has emerged the loser in a £30,000 battle with HMRC.

The man said to be the first voice on the UK garage music scene in the late 1990s, lost an appeal against a ruling that he must pay additional income tax and national insurance contributions of £21,185 for the years between 1996 and 2004 plus penalties of £9,533.

In a decision just made public, Edward Sadler, a judge of the Upper Tribunal Tax Chamber, said that a tax tribunal had allowed Reid's appeals against tax assessments for the years 1989-90 to 1991-92 and 1993-94 to 1995-96, but dismissed his appeals for the years 1996-97 to 2003-04.

Backing the Tribunal decisions in respect of the dismissed appeals the judge Reid had claimed that the tribunal had failed to take into account his allowable expenditure of more than £30,000 during that period, which formed part of his self-assessment tax returns.

However, the judge said: 'Mr Reid's real difficulty, throughout the investigation and the appeal proceedings, is that he can provide scant substantiated evidence of expenditure incurred during the relevant years for the purposes of his business.'

He said that Reid also provided scant evidence as to his income, and that he had no business records or books of account.

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