In P Daniel v HMRC (CA – 21 December) HMRC issued a discovery assessment charging tax of more than £10 000 000 on an individual (D) who had declared that he had not been resident in the UK in 1999/2000. D appealed against the assessment and applied for judicial review contending that Revenue pamphlet IR20 had led him to believe that he would not be treated as resident in the UK. Judge Bishopp directed that the statutory appeal should be heard before the application for judicial review. D appealed to the CA contending that the application for judicial review should be heard first. The CA unanimously rejected this contention. Tomlinson LJ observed that ‘there is an underlying factual dispute between the taxpayer and HMRC which can only be conclusively resolved by the First-tier Tribunal. Proceeding first...
