Enquiry raised after time limit - continued

Enquiry raised after time limit - continued

Didn't find your answer?

Further to my question posted and answered 24th February - I wrote to the inspector  stating that 'despite my previous request for the information he was basing his 'discovery and careless behaviour on, I have still not received this' and 'I wanted this letter to be treated as a formal complaint and ask that the case is referred to his Manager'.

I have since received a reply from Complaints (two pages worth) but briefly:- Under Section 29(1) TMA 1970 there is no requirement for new information to come forward in order to justify a discovery assessment!!!!!?????

Also that Statement of Practise 01/06 was to offer finality BUT it does also recognise that there would be circumstances .... that could still result in a discovery assessment.

She goes on to confirm my reference to Langham v Veltema, then quotes Abdul Omar v HMRC (Tribunal Case TC01559).

However she does inform me that my Client had sought instruction from HMRC (a phone call) on how to complete his Return and they advised which boxes to fill -  but that the information was given 'in good faith based on the information he gave'  and that my telephone call in March 3 months after completion of the return related to the delay in releasing the repayment as 'security checks were being carried out'?

She closes by stating that she feels the officers view is consistent with the Tribunal Judgements she has seen and is asking the Compliance Centre to continue the check.

1) I can find nothing relevant in the Abdul Omar case?

2) I have still not received information from the Inspector as to what and when he received information which led him to believe a 'discovery' or careless behaviour' was appropriate.

3) My case has not been forwarded to his Manager (I have since received a letter from the original Inspector ref the Complaint Officers direction).

4) My case has also not been treated under the appeal I made against the Inspectors Assessment raised months ago?

Do I bother to again ask for a review of the case to his Manager, remind him he has not provided the in formation requested or furthered my Appeal - or just go straight to the Tribunal??

Many thanks in anticipation of your help and guidance

Scot

Replies (1)

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Stepurhan
By stepurhan
14th Apr 2014 17:12

Abdul Omar

Can be found here

This revolves around the assertion that, whilst information was included in a return, it was insufficient to enable HMRC to determine the tax was correct.

However, the central point of Abdul Omar was that there was a matter in dispute. Mr Omar had taken one view, and was of the opinion that he had given enough information in his return for HMRC to disagree with that view. The decision was that not enough information had been included in the return to allow an HMRC officer to do that. If enough had been included, then Mr Omar would have been clear of discovery, because HMRC would have had information in time to dispute his treatment within the enquiry window.

So it still comes down to what are HMRC saying is wrong. They are just taking a different tack, by saying that there was insufficient information given up-front, not that new information has come to them. They still need to say what they think was missing.

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