A BANKRUPT former millionaire is appealing to the Inland Revenue to wipe the slate clean.

Ted Winter, 66, faces accumulated tax arrears of £250,000 stemming from a fire which destroyed his Queen's Hotel, in Stockton, in 1980.

Judge Hannah imposed a 12-month conditional discharge on him, at Teesside Crown Court, in 1993, after being told Mr Winter - who was appearing before him for threatening to kill a litigation manager for a firm of solicitors and a tax advisor - had received "flawed" advice.

Mr Winter has now presented Inland Revenue officials with what he says is evidence that documents leading to a spiralling capital gains tax debt - at the root of all his troubles - were suppressed.

The Inland Revenue refuses to comment on the case because of confidentiality, but an independent arbiter has offered his services free to accompany Mr Winter to a meeting with tax officials.

Martin Miles, an associate director of the Institute of Independent Businesses, says Mr Winter, who lives in Yarm, has a case.

He said: "I think he has an absolute case and has been hard done by. If he would like me to go along with him I would be quite happy to do so.

"It is a case of a small man being let down by bigger bodies who simply want him to sicken, forget it - to just go away."

Mr Winter said: "What I have done is put all the evidence before the tax inspector.

"Based on that, I want them to write off the £250,000 which will knock my bankruptcy on the head.

"That will mean I will be clear to take my case forward."