DISCOVERY-ASSESSMENTS

Mileage expenses: permanent workplace ‘consisting of London’

Unauthorised payments charge and surcharge: discovery assessment

Invalid discovery assessment concerning failed SDLT scheme.

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