James Greene v The Commissioners for HMRC

James Greene v The Commissioners for HMRC

The Tribunal found that the discovery assessment was validly made as the HMRC officer had both a subjective and objectively reasonable belief of a loss of tax. Mr Greene failed to discharge the burden of proof to show he was overcharged, as there was insufficient evidence to establish that the payment was not unauthorised. The assessment was therefore upheld, subject to the agreed reduction in quantum.

Parties
Appellant: James Greene; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
27 September 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal dismissed except for quantum adjustment
Legal Topics
Income Tax, Pensions, Discovery Assessment, Burden of Proof, Unauthorised Payments
Tax Law Income Tax Pensions Discovery Assessment Burden of Proof Unauthorised Payments

Case Brief

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Parties

James Greene

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether the discovery assessment under s 29 TMA 1970 was validly made
  2. 2 Whether Mr Greene was overcharged by the assessment for unauthorised pension payment

Ratio Decidendi

The Tribunal found that the discovery assessment was validly made as the HMRC officer had both a subjective and objectively reasonable belief of a loss of tax. Mr Greene failed to discharge the burden of proof to show he was overcharged, as there was insufficient evidence to establish that the payment was not unauthorised. The assessment was therefore upheld, subject to the agreed reduction in quantum.

Court Disposition

Appeal dismissed except for quantum adjustment

Orders

  • Assessment reduced to £14,592
  • Otherwise, the appeal is dismissed