Visa refused under V 4 (A-(C) how to overcome this for new application

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I am not going to repeat what was said about financial aspects of applications generally. They are covered extremely well in this answer, which is the one linked to in comments.

You say in comments that "My mother used to keep her savings with her a home. When she decided to come visit she had to open a bank account and put the money in there for proof." If you provided no evidence of where that money came from then that is probably one of the reasons for rejection. It looks like a pattern called 'funds parking' Read the above link for more information.

If your mother can provide evidence to show that this money has in fact belonged to her for a long time, that may be enough to secure a positive result. It's still a big fraction of her savings, but that's only my opinion. The visa officer's may be different.

If the officer believed that £2800 is not sufficient savings, then adding information about your mother's past business will not help her. They are interested only in her current financial circumstances. No matter how profitable her business was in the past, if it has not generated substantial money that she currently holds in savings (or assets) then it does not make sense for her to spend a large fraction of her annual income on a vacation.

If you were to sponsor your mother, you would have to demonstrate the same thing she does - that you can afford to spend that much money, and that spending it is reasonable. If you were spending savings to do that you would also have to show where those savings came from, or that they had been in your possession for a long time.

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