This was an appeal against an FTT decision. Jones’ termination payment from her employment was under investigation and appeal. The UTT decided differently to the First Tier, and said that HMRC had failed to prove the culpability of Jones and hadn’t established carelessness or deliberate conduct. Therefore the Discovery Assessments should not have been issued. The UTT didn’t remit it back to the First Tier and allowed the appeal. The case confirms that HMRC has to prove culpability when issuing Discovery assessments.
Jones v R & C Commrs  BTC 556, in the Upper Tax Tribunal (“UTT”)
Jul 29, 2020 | First Tier, Upper Tribunal and Court of Appeal Cases, HMRC, Tax Tribunal Cases | 0 comments