Unfortunately this is going to get rather messy.
As you father is absent, the whole of the tax due from the partnership can be claimed from your mother, as she will normally have "joint and several liability" for the debts of the partnership.
There are two potential taxes arising
1. Income tax for the year to 2002
2. Capital Gains tax on the sale of the business.
Presumably the IR are only after the former at this time, but will be after the later in due course.
As you do not have any records, the amount due will have to be negotiated with the IR, from the previous years assessments. I donÂ’t know if you mother can prove the drop in occupancy from other sources - eg any booking records you may have.
I would suggest you appoint an accountant locally to help you sort this out, and argue your case. At the end of the day it is going to come down to a negotiated settlement with the IR. I am in Bury St Edmunds, if this is of any help to you. I normally work remotely but I can foresee this would be better suited to someone local, and probably someone who is specialist in the area of investigations.
I would urge you to take advice sooner rather than later as the fines will only accumulate over time.
Regards
James Smith
Chartered Accountant
www.uktaxshop.co.uk
01284 764436