DISCOVERY-ASSESSMENTS

Discovery assessments out of time

Discovery assessment in respect of travelling expenses: In F Uzoh v HMRC [2026] UKFTT 231 (TC) (5 February), an employee, who had not been within self-assessment, signed up with a repayment agent ‘Tommy’s Tax’, which then filed tax returns on his...

Residency dispute and appeal against self-assessment penalties 

Redress payment taxable as post-cessation receipt 

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Partial wins for taxpayers in late appeal cases

FTT warning over the dangers of using AI

No reasonable excuse for misunderstanding HMRC’s letter: If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May)...

Discovery assessment invalid