In HMRC v Bashir Ahmed Jafari [2022] UT00119, the Upper Tribunal (UT) found the First Tier Tribunal (FTT) had wrongly interpreted the taxpayer's wish to withdraw his evidence. The UT remade the decision to reflect that the taxpayer had withdrawn his appeal in its’ entirety and upheld HMRC's assessments.

The UT subsequently debarred the taxpayer and went on to allow HMRC's appeal finding that:

Useful guides on this topic

Tooth: Discovery basic condition not met
In HMRC v Raymond Tooth [2021] UKSC 17, the Supreme Court ruled on two important issues in relation to HMRC's powers in making Discovery Assessments. Entering the correct figures in the wrong boxes of a tax return because there is nowhere else in the return to put them and to then make a full disclosure of that fact, cannot be construed as a deliberate error and the concept of 'staleness' in respect of assessments has a very narrow application.

Discovery Assessments: At a glance (freeview)
This is a freeview 'At a glance' guide to Discovery Assessments.

Discovery Assessments
When can HMRC issue an assessment outside of the normal statutory time limits? What conditions must be met? What are your rights of appeal and defences?

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

HMRC v Bashir Ahmed Jafari [2022] UT00119 the

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