Attempt to revive zombie assessments fails
A series of mistakes by HMRC could not be corrected by treating dead tax assessments as if they were still valid, in order to collect the tax due, the first tier tribunal finds.
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This case and also para 64 here suggests the "no two bites the assessment cherry” rule (per CoA Tooth) still survives SC Tooth:
www.bailii.org/uk/cases/UKFTT/TC/2021/TC08157.html
The final sentence of para 92 here is possibly helpful in indicating that a second discovery assessment is available if a previous assessment (c.f. an unactioned discovery) was insufficient, but not otherwise (i.e. if that previous assessment was defective a second corrective discovery assessment is not permitted under the no two bites rule).
https://assets.publishing.service.gov.uk/media/60dc5a51e90e07717b84dc52/...
Another example of HMRC acting without jeopardy on their side. They are clearly shown to have been in the wrong but there is no downside to their actions, so nothing to stop them repeating this type of behaviour again and again.
It's time for Tribunals to start ordering costs and penalties against HMRC when they issue cases without merit, or which are vexatious.