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R Ward (TC4902)
Conditions for discovery
The taxpayer was an Australian citizen who was seconded to the UK in 2007. He returned to Australia in January 2011. In his 2009/10 and 2010/11 tax returns he claimed travel expenses for flights which he said were for business. He also claimed he was not resident in the UK for both years.
In September 2012 HMRC opened an enquiry into the taxpayer’s returns as a result of information from his employer which suggested he had been UK-resident in both years. This resulted in a discovery assessment for 2009/10 a closure notice for 2010/11 and a penalty notice for inaccurate returns.
The taxpayer appealed saying when the enquiry window closed for 2009/10 HMRC had enough information to open an enquiry and therefore TMA 1970 s 29(5) was not met. The First-tier Tribunal said the taxpayer’s submission was not relevant because the Revenue...
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