In the recent case of Burgess and Brimheath Developments Ltd v HMRC, the Upper Tribunal (UT) confirmed that in appeals against discovery assessments (issued pursuant to TMA 1970 s 29 or FA 1998 Sch 18 para 41), HMRC bears the burden of demonstrating that the assessments are valid, irrespective of whether the appellant has raised the issue. The appellant does not have to raise objections to the validity of the assessments in order for the FTT to be required to consider their underlying validity.
Adam Craggs and Robert Waterson (RPC) consider discovery assessments and the Upper Tribunal’s recent decision in Burgess and Brimheath Developments Ltd v HMRC.
In the recent case of Burgess and Brimheath Developments Ltd v HMRC, the Upper Tribunal (UT) confirmed that in appeals against discovery assessments (issued pursuant to TMA 1970 s 29 or FA 1998 Sch 18 para 41), HMRC bears the burden of demonstrating that the assessments are valid, irrespective of whether the appellant has raised the issue. The appellant does not have to raise objections to the validity of the assessments in order for the FTT to be required to consider their underlying validity.
Adam Craggs and Robert Waterson (RPC) consider discovery assessments and the Upper Tribunal’s recent decision in Burgess and Brimheath Developments Ltd v HMRC.