HM Inspector of Taxes v Veltema [2002] EWHC 2689 (Ch) (10 December 2002)

HM Inspector of Taxes v Veltema [2002] EWHC 2689 (Ch) (10 December 2002)

The Inspector could reasonably have been expected, on the basis of the information in Mr Veltema's tax return and accompanying documents (including the P11D), to be aware that the self-assessment was potentially insufficient and should have referred the valuation to the District Valuer before the statutory deadline. Therefore, section 29(5) did not permit a late assessment.

Citation
[2002] EWHC 2689 (Ch)
Parties
Claimant: Simon Langham (HM Inspector of Taxes); Defendant: Frederick Veltema
Jurisdiction
England and Wales
Judgment Date
10 December 2002
Procedural Posture
Income Tax Appeal / Appeal From General Commissioners to High Court
Outcome
Appeal dismissed
Legal Topics
Self Assessment System, Discovery Assessments, Income Tax, Time Limits for Assessments, Section 29 Taxes Management Act 1970
Tax Law Self Assessment System Discovery Assessments Income Tax Time Limits for Assessments Section 29 Taxes Management Act 1970

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Parties

Simon Langham (HM Inspector of Taxes)

Claimant

Frederick Veltema

Defendant

Procedural Posture

Income Tax Appeal / Appeal From General Commissioners to High Court

Legal Issues

  1. 1 Whether the Inspector of Taxes could make a discovery assessment under section 29(5) Taxes Management Act 1970 after the statutory deadline, given the information available to him at the relevant time.

Ratio Decidendi

The Inspector could reasonably have been expected, on the basis of the information in Mr Veltema's tax return and accompanying documents (including the P11D), to be aware that the self-assessment was potentially insufficient and should have referred the valuation to the District Valuer before the statutory deadline. Therefore, section 29(5) did not permit a late assessment.

Court Disposition

Appeal dismissed

Orders

  • The Inspector's appeal is dismissed.