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M Burgess; Brimheath Developments Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 October 2015
HMRC had raised discovery assessments on Brimheath for the accounting periods ended 30 November 1999 to 2008 apart from 2000. They had also raised discovery assessment on Mr Burgess the sole director and shareholder of Brimheath in relation to his self-employment as a sole trader trading as M J Bradleys for the years 1996/97 to 1999/2000.
The First-tier Tribunal upheld the assessments apart from that for the period ended 30 November 1999. The taxpayers appealed on the basis that the tribunal had not dealt with the competence and time limits or if it had done so the conclusions it reached were based on applying the burden of proof incorrectly.
The Upper Tribunal said it was common ground that the burden of proof on the substantive issues rested with the taxpayers and that on validity and time limits with HMRC.
It found that the First-tier...
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