Hankinson v The Commissioners for Her Majesty’s Revenue and Customs

[2011] EWCA Civ 1566

16th December 2011

Court of Appeal


The Appellant taxpayer contened that the “discovery” assessment for more than £30m made on him in respect of the year of assessment 1998/99, was invalid. He contended that HMRC had not complied with the precondition required by section 20(1) and (3) of the Taxes Management Act 1970, as amended for self assessment purposes, Notwithstanding the Appellant’s argument that the imperative language and the scheme of the legislation required the statutory conditions to be treated as pre-conditions to the act of making the assessment, the Court of Appeal (Mummery, Lewison LJJ and Sir Mark Waller) held that the conditions had only to be met by HMRC when the assessment was appealed before the First Tier Tribunal. An application for permission to appeal to the Supreme Court has been rejected.

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