While v Revenue & Customs (Rev 1) [2012] UKFTT 58 (TC) (17 January 2012)

While v Revenue & Customs (Rev 1) [2012] UKFTT 58 (TC) (17 January 2012)

Neither the taxpayer nor his advisers were negligent in failing to declare the damages for wrongful dismissal, as the issue was overlooked by experienced professionals and the court; and sufficient information was disclosed to HMRC during the enquiry process such that a hypothetical officer would have been aware of the insufficiency. Therefore, the conditions for a valid discovery assessment under section 29(4) or (5) TMA 1970 were not satisfied.

Citation
[2012] UKFTT 58 (TC)
Parties
Appellant: Anthony While; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 January 2012
Procedural Posture
Income Tax/corporation Tax Appeal / First Tier Tribunal (tax Chamber) Appeal Against Discovery Assessment
Outcome
Appeal allowed
Legal Topics
Discovery Assessment, Negligence, Self Assessment, Section 29 TMA 1970, Taxation of Damages, Wrongful Dismissal, Disclosure of Information
Tax Law Discovery Assessment Negligence Self Assessment Section 29 TMA 1970 Taxation of Damages Wrongful Dismissal Disclosure of Information

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Parties

Anthony While

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal (tax Chamber) Appeal Against Discovery Assessment

Legal Issues

  1. 1 Whether the discovery assessment under section 29 TMA 1970 was valid
  2. 2 Whether the taxpayer or his advisers acted negligently in failing to declare damages for wrongful dismissal
  3. 3 Whether sufficient information was disclosed to HMRC to preclude a discovery assessment

Ratio Decidendi

Neither the taxpayer nor his advisers were negligent in failing to declare the damages for wrongful dismissal, as the issue was overlooked by experienced professionals and the court; and sufficient information was disclosed to HMRC during the enquiry process such that a hypothetical officer would have been aware of the insufficiency. Therefore, the conditions for a valid discovery assessment under section 29(4) or (5) TMA 1970 were not satisfied.

Court Disposition

Appeal allowed

Orders

  • Discovery assessment set aside