Staleness no longer a defence to a discovery assessment (Revenue & Customs Commissioners v Martino)

Table of contents

• What are the practical implications of this case?
• What was the background?
• What did the Upper Tribunal decide?
• Case details

Article summary

Pensions analysis: In this short judgment (14 paragraphs), delivered on paper and without a hearing after the taxpayer opted to take no further part in the proceedings, the Upper Tribunal followed the obiter dicta of the Supreme Court in HMRC v Tooth to decide that the only time-limits for a discovery assessment under section 29 of the Taxes Management Act 1970 (TMA 1970) are those provided in TMA 1970, ss 34 and 36. There is no additional requirement that the assessment must be made reasonably promptly after the discovery on which HMRC have relied to justify the assessment. Written by Mark Herbert QC, barrister at Pump Court Tax Chambers.