(1) Michael Burgess (2) Brimheath Developments Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0578 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Scott on 27 October 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 27 October 2015

Read the full decision in Michael Burgess and Brimheath Development Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0578 (TCC).

INCOME TAX/CORPORATION TAX – discovery assessments – competence issues – TMA, s 29 and FA 1998, Sch 18, paras 41–43 – time limit issues – TMA, s 36(1A) and FA 1998, Sch 18, para 46(2A) - whether failure by FTT to consider competence and time limit issues was an error of law – whether issues were required to be raised by HMRC or appellants – burden of proof – appeal allowed – whether to remit to FTT – case not remitted.

Published 1 December 2016