Lorraine McLaren v Revenue & Customs (INCOME TAX - discovery assessments - no returns filed for relevant years) [2021] UKFTT 130 (TC) (30 April 2021)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Lorraine McLaren v Revenue & Customs (INCOME TAX - discovery assessments - no returns filed for relevant years) [2021] UKFTT 130 (TC) (30 April 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08111.html
Cite as: [2021] UKFTT 130 (TC)

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Decision Number: TC 08111
Appellant: Lorraine McLaren
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Dr Heidi POON
Date Of Decision: 30/04/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX - discovery assessments - ss 29, 34, 36 and 118 of Taxes Management Act 1970 - no returns filed for relevant years - information from police raid - interaction with reg 72 Income Tax (PAYE) Regulations 2003 - whether discovery of insufficiency -˜stale-™ - obiter dictum of Charlton re-considered - -˜danger-™ of judicial paraphrase per Lansdowne - the concept of -˜staleness-™ unsupported by statutory context, and unsupportable in the absence of judicial review jurisdiction - extended time limits - whether loss of tax brought about carelessly or deliberately - issue of quantification - whether assessments raised on proceeds of crime - frauds being -˜incidents-™ of a trade - elements of illegality cannot be founded upon to avoid tax - whether assessments stand good; yes - appeal allowed in part ¬-“ but only in relation to assessments not defended by the respondents; appeal otherwise dismissed
PDF Copy:                                 [2021] UKFTT 130 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08111.html