Dr M Charlton v HMRC (and related appeals)

Alan Dolton

In Dr M Charlton v HMRC (and related appeals) (TC01317 – 2 August) an individual (C) entered into an avoidance scheme in 2006/07 which was broadly similar to that which was subsequently held to be ineffective in Drummond v HMRC ([2009] STC 2206).

In July 2009 HMRC issued a discovery assessment under TMA 1970 s 29. C appealed contending that the assessment had been issued outside the statutory time limit.

The First-tier Tribunal accepted this contention and allowed the appeal distinguishing the CA decision in Veltema v Langham ([2004] STC 544). Judge Nowlan held that there had been a discovery within TMA 1970 s 29(1).

However on the evidence the information provided with C’s return was sufficient to show that ‘no officer could have missed the point that an artificial tax...

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In July 2009 HMRC issued a discovery assessment under TMA 1970 s 29. C appealed contending that the assessment had been issued outside the statutory time limit.

However on the evidence the information provided with C’s return was sufficient to show that ‘no officer could have missed the point that an artificial tax...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: