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 'information made available' to the hypothetical officer under s 29(6) TMA 1970, as there was nothing in the appellant's own tax return to indicate that the trust tax return would contain relevant material. Therefore, the hypothetical officer could not reasonably have been expected to be aware of the insufficiency. The discovery assessment was procedurally valid.

Citation
[2016] UKFTT 375 (TC)
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 Treaty, Trust Taxation, Procedural Validity of Assessment
Tax Law Discovery Assessment Self Assessment Double Taxation Treaty Trust Taxation 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 the hypothetical 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 made available.
  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 'information made available' to the hypothetical officer under s 29(6) TMA 1970, as there was nothing in the appellant's own tax return to indicate that the trust tax return would contain relevant material. Therefore, the hypothetical officer could not reasonably have been expected to be aware of the insufficiency. The discovery assessment was procedurally valid.

Court Disposition

Appeal dismissed

Orders

  • The discovery assessment stands.