Market leading insight for tax experts
View online issue

Other cases that caught our eye: 11 June 2021

Discovery can only be made once

S Kelly v HMRC [2021] UKFTT 162 (TC) (18 May 2021) raises a small but important point in the much-disputed area of discovery. HMRC raised discovery assessments on the taxpayer for tax due on the benefit of a company car and fuel (his employer had become insolvent and HMRC could not collect the tax from the company). The taxpayer appealed but before the hearing HMRC wrote to him and the tribunal saying that the assessments were technically flawed and had been vacated. The FTT therefore cancelled the appeal. HMRC then proceeded to issue new discovery assessments correcting the technical flaw (it was never revealed what the flaw actually was). Those assessments were also appealed to the FTT. The FTT held that a discovery could only be made once. HMRC had issued discovery assessments the first time round and couldn’t do it again for...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top