Sanderson v Revenue & Customs [2012] UKFTT 207 (TC) (20 February 2012)

Sanderson v Revenue & Customs [2012] UKFTT 207 (TC) (20 February 2012)

The Tribunal found that the only relevant disclosure was that contained in the 'white space' and capital gains tax pages of the appellant's 1998-99 return, which was insufficient to alert a hypothetical officer to the insufficiency of tax. The appellant was not negligent, having taken and followed professional...

Source-derived case information.

Citation
[2012] UKFTT 207 (TC)
Parties
Appellant: David Stephen Sanderson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 February 2012
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Judgment on Appeal Against Discovery Assessment Under S 29 Taxes Management Act 1970
Outcome
Appeal dismissed
Legal Topics
Capital Gains Tax, Discovery Assessment, Self Assessment, Negligence, Burden of Proof
Tax Law Capital Gains Tax Discovery Assessment Self Assessment Negligence Burden of Proof

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Parties

David Stephen Sanderson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Judgment on Appeal Against Discovery Assessment Under S 29 Taxes Management Act 1970

Legal Issues

  1. 1 Whether there was a valid 'discovery' under s 29(1) TMA 1970
  2. 2 Whether the conditions of s 29(4) or (5) TMA 1970 were fulfilled for the assessment to be valid

Ratio Decidendi

The Tribunal found that the only relevant disclosure was that contained in the 'white space' and capital gains tax pages of the appellant's 1998-99 return, which was insufficient to alert a hypothetical officer to the insufficiency of tax. The appellant was not negligent, having taken and followed professional advice. Therefore, the condition in s 29(5) TMA was fulfilled, entitling HMRC to raise the discovery assessment.

Court Disposition

Appeal dismissed

Orders

  • Discovery assessment under s 29 TMA 1970 upheld
  • No order as to costs specified