.png)
.png)
The taxpayer claimed that for 1998-99, he was neither resident nor ordinarily resident in the UK as he was in full-time employment abroad. HMRC later discovered that he had made substantial chargeable gains in the year and made a discovery assessment under TMA 1970, s 29(1). They also contended that he was resident for the year.
The taxpayer appealed. He asked for a preliminary hearing on the basis that he had made his return in accordance with prevailing practice. He had spent only 56 days in the UK. Thus there was very little overlap between the discovery point and the residency issue. The discovery issue could therefore be dealt with separately and was a suitable for a preliminary hearing.
Dismissing the application, the Special Commissioner said that both issues required a full hearing of all the facts and evidence relating to his residence would be relevant to both.
