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Acceptable notice

26 October 2009
Issue: 4229 / Categories: Tax cases , Admin
R (on the application of Pattullo) v CRC, Court of Session

The taxpayer filed his 2003/04 self assessment tax return in January 2005. Included on the return in the white space was a note disclosing a capital redemption contract and claiming a capital loss under TCGA 1992 s 37(1).

HMRC issued a discovery notice with which the taxpayer did not comply on the basis that he thought the decision to issue it was wrong and unreasonable.

All the necessary information was contained in the return.

The court referred to Langham v Veltema [2004] STC 544. The statutory test for making a discovery assessment was contained in this case was whether the disclosure in the return alerted the inspector to an insufficient payment of tax. It was for the taxpayer to prove that he had drawn the inspector’s notice it.

Looking at the information in the white space the court decided that it was...

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