@screenprint, I understand your point, the appellant has fixed the tax retrospectively, and has no supporting documents from HMRC. I haven't found any other tax related tribunal decision, by which UKVI can refuse an application with 322(5). If anyone else has found any other tribunal decision, pleas...

Hi Guys,

Please see the below link, a tribunal decision made in favour of UKVI.
https://tribunalsdecisions.service.gov. ... 04731-2014
I think the 322(5) refusal are based on this.

Regards