Discovery assessment issued during enquiry window was invalid
In T Norton and another v HMRC [2023] UKUT 48 (24 February 2023) the Upper Tribunal (UT) allowed an appeal against the issuance of a discovery assessment on the basis that they cannot be issued while the enquiry window remains open. It dismissed the taxpayers’ appeals as they related to liabilities to income tax and NICs which had been assessed on the basis that two cars had been made available to the director for his private use; and an appeal relating to one of the years at issue concluding that a letter sent to the director from HMRC did not satisfy the requirements of a closure notice.
The taxpayers Mr Norton and Tim Norton Motor Services Ltd (the company) of which Mr Norton was the director were engaged in the running of a Ford car dealership. The...
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Discovery assessment issued during enquiry window was invalid
In T Norton and another v HMRC [2023] UKUT 48 (24 February 2023) the Upper Tribunal (UT) allowed an appeal against the issuance of a discovery assessment on the basis that they cannot be issued while the enquiry window remains open. It dismissed the taxpayers’ appeals as they related to liabilities to income tax and NICs which had been assessed on the basis that two cars had been made available to the director for his private use; and an appeal relating to one of the years at issue concluding that a letter sent to the director from HMRC did not satisfy the requirements of a closure notice.
The taxpayers Mr Norton and Tim Norton Motor Services Ltd (the company) of which Mr Norton was the director were engaged in the running of a Ford car dealership. The...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
