In our most recent contribution to Free Movement blog, John Vassilou takes a look at the case of R (Khan) v Secretary of State for the Home Department (Dishonesty, tax return, paragraph 322(5))  UKUT 384 (IAC). In particular, John looks at the guidance provided by the Upper Tribunal to the Home Office in relation to Tier 1 (General) applications which raise issues of dishonesty under paragraph 322(5) of the Immigration Rules.
The case involved a Tier 1 (General) applicant disclosing his income to the Home Office as £36,000 but to HMRC as £7,650 in order to make a significant tax saving. You can read more about this case and the impact of the Upper Tribunal by visiting Free Movement here: https://www.freemovement.org.uk/blame-the-accountant-paragraph-322-5/
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