Robert Robson v The Commissioners for HMRC
The Tribunal found the appellant did not authorise the agent to submit the returns or make EIS claims, acted reasonably and diligently, and was wholly unaware of the fraudulent claims. The agent was not properly authorised, and the statutory requirements for a valid discovery assessment under s29 TMA 1970 were not met. The appeal was allowed.
- Parties
- Appellant: Robert Robson; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 02 March 2023
- Procedural Posture
- Tax Appeal / First Tier Tribunal Judgment
- Outcome
- Appeal allowed
- Legal Topics
- Discovery Assessments, Enterprise Investment Scheme (eis), Agent Fraud, Carelessness in Tax Returns, Authorisation of Agents
Case Brief
Summary, issues, holding and outcome
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Parties
Robert Robson
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Legal Issues
- 1 Whether the taxpayer is responsible for the actions of a fraudulent agent
- 2 Whether discovery assessments under s29 TMA 1970 were validly made
- 3 Whether the taxpayer or agent acted carelessly or deliberately
Ratio Decidendi
The Tribunal found the appellant did not authorise the agent to submit the returns or make EIS claims, acted reasonably and diligently, and was wholly unaware of the fraudulent claims. The agent was not properly authorised, and the statutory requirements for a valid discovery assessment under s29 TMA 1970 were not met. The appeal was allowed.
Court Disposition
Appeal allowed
Orders
- Discovery assessments for 2015/16 and 2016/17 set aside
Full Case Text
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