RAMASAMY DANAPAL v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00086 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Judge Timothy Herrington & Judge Tracey Bowler |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 19 January 2024 |
INCOME TAX-appeal against discovery assessments-whether the requirements in s 29 Taxes
Management Act 1970 were met- whether the assessments were made outside the time limits in ss
34 and 36 Taxes Management Act 1970
UT Neutral citation number: [2023] UKUT 00086 (TCC)
UT (Tax and Chancery) Case Number: UT-2022-000105
UPPER TRIBUNAL
(Tax and Chancery Chamber)
Rolls Building
Fetter Lane
London
EC4A 1NL
Heard on: 13 March 2023
Judgment given on 03 April 2023
Before
UPPER TRIBUNAL JUDGE TIMOTHY HERRINGTON
DEPUTY UPPER TRIBUNAL JUDGE TRACEY BOWLER
Between
RAMASAMY DANAPAL Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellants: Quinlan Windle, Counsel, instructed by Amirthan & Suresh Solicitors
For the Respondents: Rebecca Sheldon, Counsel, instructed by the General Counsel and Solicitor
to His Majesty’s Revenue and Customs
DECISION
Introduction
This is an appeal of the appellant (“ Dr Danapal”) against parts of the decision (“the Decision”)
of the First-tier Tribunal (“FTT”) (Judge Charles Hellier and Member Julian Stafford) released on 8
December 2021. That part of the Decision which is the subject of this appeal is the FTT’s dismissal
of Dr Danapal’s appeal against discovery assessments (the “Assessments”) for the years 2006/7,
2007/8 and 2009/10 (the “Assessed Years”).
The Assessments were as follows:
(1) On 11 March 2016, for the tax year ending 5 April 2010, a discovery assessment issued
in the amount of £40,439.42. This Assessment was made under the power contained in s
29 Taxes Management Act 1970 (“TMA”) on the basis that HMRC had discovered that
there was an insufficiency of tax assessed for that year and that situation arose as a result
of careless behaviour on the part of Dr Danapal or a person acting on his behalf.
(2) On 2 August 2016, for the tax year ending 5 April 2007, a discovery assessment issued
in the amount of £13,345.36. This Assessment was made under the power contained in s
29 TMA on the basis that HMRC had discovered that there was an insufficiency of tax
assessed for that year and that situation arose as a result of deliberate behaviour on the
part of Dr Danapal or a person acting on his behalf.
(3) On 2 August 2016, for the tax year ended 5 April 2008, a discovery assessment issued
in the amount of £23,253.47. This Assessment was also made on the basis that there was
an insufficiency of tax assessed which arose as a result of deliberate behaviour on the part
of Dr Danapal or a person acting on his behalf.
The FTT found that the Assessments were made in accordance with s 29(1) TMA and that the
condition in s 29(4) TMA, as set out below, was satisfied . The FTT also found that the extended time
limit for the making of the Assessments in s 36 TMA, as set out below, applied and that the
Assessments were made within the time limits prescribed by that section. The amount of the
Assessments was also confirmed.
Dr Danapal now appeals to this Tribunal with the permission of Judge Cannan, sitting in the FTT.
We set out at [37] below the four grounds of appeal for which permission has been given.
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