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HMRC v Dr M Charlton (and related appeals)

In HMRC v Dr M Charlton (and related appeals) (Upper Tribunal – 20 December) an individual (C) had entered into an avoidance scheme in 2006/07. The scheme was broadly similar to that which was subsequently held to be ineffective in Drummond v HMRC [2009] STC 2206. In July 2009 HMRC issued a discovery assessment under TMA 1970 s 29. C appealed contending that the assessment had been issued outside the statutory time limit. The First-tier Tribunal accepted this contention and allowed the appeal. Judge Nowlan held that there had been a discovery within TMA 1970 s 29(1) but that the information provided with C’s return was sufficient to show that ‘no officer could have missed the point that an artificial tax avoidance scheme had been implemented’. Any officer reviewing the return ‘should then have proceeded to...

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