Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) [2022] UKFTT 348 (TC) (08 September 2022)

Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) [2022] UKFTT 348 (TC) (08 September 2022)

A valid discovery assessment was made because an officer, following a tightly controlled process, discovered an unexplained discrepancy between the SDLT return and Land Registry consideration, and this belief was both subjectively held and objectively reasonable. The statutory requirements for a discovery assessment under Schedule 10 of the Finance Act 2003 were satisfied, and the assessment was made within the statutory time limit.

Citation
[2022] UKFTT 348
Parties
Appellant: David Christopher Wilby; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 September 2022
Procedural Posture
Income Tax Discovery Assessment Stamp Duty Land Tax / First Tier Tribunal (tax) Substantive Appeal
Outcome
Appeal dismissed
Legal Topics
Discovery Assessment, Stamp Duty Land Tax, Burden of Proof, Validity of Assessment, Subjective and Objective Test for Discovery
Tax Law Discovery Assessment Stamp Duty Land Tax Burden of Proof Validity of Assessment Subjective and Objective Test for Discovery

Case Brief

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Parties

David Christopher Wilby

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Discovery Assessment Stamp Duty Land Tax / First Tier Tribunal (tax) Substantive Appeal

Legal Issues

  1. 1 Whether a valid discovery assessment was made under Schedule 10 of the Finance Act 2003
  2. 2 Whether it is necessary to identify the specific officer who made the discovery
  3. 3 Whether the subjective and objective tests for discovery were satisfied

Ratio Decidendi

A valid discovery assessment was made because an officer, following a tightly controlled process, discovered an unexplained discrepancy between the SDLT return and Land Registry consideration, and this belief was both subjectively held and objectively reasonable. The statutory requirements for a discovery assessment under Schedule 10 of the Finance Act 2003 were satisfied, and the assessment was made within the statutory time limit.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the discovery assessment is dismissed.