Statham v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 512 (TC) (24 August 2018)
The discovery assessment was valid because HMRC could not have been reasonably expected, based on information made available by the taxpayer before the enquiry window closed, to be aware of the underdeclared income; repayment of disputed tax did not cancel the assessment.
Source-derived case information.
- Citation
- [2018] UKFTT 512
- Parties
- Appellant: Ms Elizabeth Statham; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 24 August 2018
- Procedural Posture
- Income Tax Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Discovery Assessment, Self Assessment, PAYE Regulations, Extra Statutory Concession A19
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ms Elizabeth Statham
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Income Tax Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Validity of discovery assessment under s 29 TMA 1970
- 2 Whether information made available to HMRC by taxpayer
- 3 Effect of repayment of disputed tax on assessment
Ratio Decidendi
The discovery assessment was valid because HMRC could not have been reasonably expected, based on information made available by the taxpayer before the enquiry window closed, to be aware of the underdeclared income; repayment of disputed tax did not cancel the assessment.
Court Disposition
Appeal dismissed
Orders
- Assessment remains current and under appeal to Tribunal
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