British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Lorraine McLaren v Revenue & Customs (INCOME TAX - discovery assessments - no returns filed for relevant years) [2021] UKFTT 130 (TC) (30 April 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08111.html
Cite as: [2021] UKFTT 130 (TC)
[New search] [Contents list] [Printable PDF version] [Help]
| Decision Number: | TC 08111 |
| Appellant: | Lorraine McLaren |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 30/04/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - discovery assessments - ss 29, 34, 36 and 118 of Taxes Management Act 1970 - no returns filed for relevant years - information from police raid - interaction with reg 72 Income Tax (PAYE) Regulations 2003 - whether discovery of insufficiency -˜stale-™ - obiter dictum of Charlton re-considered - -˜danger-™ of judicial paraphrase per Lansdowne - the concept of -˜staleness-™ unsupported by statutory context, and unsupportable in the absence of judicial review jurisdiction - extended time limits - whether loss of tax brought about carelessly or deliberately - issue of quantification - whether assessments raised on proceeds of crime - frauds being -˜incidents-™ of a trade - elements of illegality cannot be founded upon to avoid tax - whether assessments stand good; yes - appeal allowed in part ¬-“ but only in relation to assessments not defended by the respondents; appeal otherwise dismissed |