Miesegaes v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 375 (TC) (31 May 2016)

Miesegaes v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 375 (TC) (31 May 2016)

The Tribunal held that the information in the trust tax return was not 'made available' to the hypothetical HMRC officer under s 29(6) TMA 1970, as the appellant's own tax return did not sufficiently refer to or incorporate the trust tax return or its disclosures. The hypothetical officer could not reasonably have been expected to be aware of the insufficiency from the information available at the closure of the enquiry window. Therefore, the discovery assessment was procedurally valid.

Citation
[2016] UKFTT 375
Parties
Appellant: Simon Miesegaes; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
31 May 2016
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Discovery Assessment, Self Assessment, Double Taxation Relief, Trust Income, Procedural Validity of Assessment
Tax Law Discovery Assessment Self Assessment Double Taxation Relief Trust Income Procedural Validity of Assessment

Case Brief

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Parties

Simon Miesegaes

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the information in the trust tax return was 'information made available' to a hypothetical HMRC officer under s 29(6) TMA 1970 for the purposes of a discovery assessment.
  2. 2 Whether the hypothetical HMRC officer could reasonably have been expected to be aware of the insufficiency from the information available at the closure of the enquiry window.
  3. 3 Whether the discovery assessment was procedurally valid and not stale.

Ratio Decidendi

The Tribunal held that the information in the trust tax return was not 'made available' to the hypothetical HMRC officer under s 29(6) TMA 1970, as the appellant's own tax return did not sufficiently refer to or incorporate the trust tax return or its disclosures. The hypothetical officer could not reasonably have been expected to be aware of the insufficiency from the information available at the closure of the enquiry window. Therefore, the discovery assessment was procedurally valid.

Court Disposition

Appeal dismissed