Omar v Revenue & Customs [2011] UKFTT 722 (TC) (09 November 2011)

Omar v Revenue & Customs [2011] UKFTT 722 (TC) (09 November 2011)

The Appellant’s disclosures in his 2004/05 and 2005/06 tax returns did not clearly alert an officer of the Board to an actual insufficiency in the assessments. The information was incomplete and did not specify the allocation or tax treatment of the property transfers. Therefore, an officer could not reasonably have been expected to be aware of the insufficiency before the closure of the enquiry window, satisfying the second condition in section 29(5) TMA 1970. The discovery assessments were validly made.

Citation
[2011] UKFTT 722
Parties
Appellant: Abdul Omar; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 November 2011
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Final Decision
Outcome
Appeal dismissed
Legal Topics
Discovery Assessments, Self Assessment, Income Tax, Section 29 TMA 1970, Unapproved Retirement Benefit Schemes
Tax Law Discovery Assessments Self Assessment Income Tax Section 29 TMA 1970 Unapproved Retirement Benefit Schemes

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Parties

Abdul Omar

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax) Final Decision

Legal Issues

  1. 1 Whether the second condition in section 29(5) of the Taxes Management Act 1970 was satisfied for the discovery assessments issued against the Appellant for the tax years 2004/05 and 2005/06.

Ratio Decidendi

The Appellant’s disclosures in his 2004/05 and 2005/06 tax returns did not clearly alert an officer of the Board to an actual insufficiency in the assessments. The information was incomplete and did not specify the allocation or tax treatment of the property transfers. Therefore, an officer could not reasonably have been expected to be aware of the insufficiency before the closure of the enquiry window, satisfying the second condition in section 29(5) TMA 1970. The discovery assessments were validly made.

Court Disposition

Appeal dismissed

Orders

  • Discovery assessments for the tax years 2004/05 and 2005/06 are validly made.