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17 May 2012 / Adam Craggs
Issue: 7514 / Categories: Features , Tax , Commercial
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Adam Craggs analyses HMRC’s latest defeat in the First-tier Tribunal

Her Majesty’s Revenue and Customs (HMRC) are able to raise what are colloquially called “discovery” assessments under s 29 of the Taxes Management Act 1970 (TMA 1970). This is a topical issue at the moment among tax practitioners and there have been a number of important cases in recent months. The latest taxpayer to successfully challenge the validity of a discovery assessment is Anthony While (While v HMRC [2012] UKFTT 58 (TC)).

Background

Before considering While’s case, it may be helpful to remind ourselves of the relevant statutory provisions. As readers will be aware, under s 9A of TMA 1970, HMRC may enquire into a taxpayer’s self-assessment return if they notify the taxpayer of their intention to do so:

  • up to the end of the period of 12 months after the day on which the return was delivered if the return was delivered on or before the filing date;
  • up to and including the quarter day next following the first anniversary of
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