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The taxpayer claimed in his 1998/99 tax return that he was not resident and not ordinarily resident in the UK and that he had been employed abroad full-time for the whole year.
In 2005, following receipt of further information for the tax year 1998/99, HMRC ruled that he was resident in the UK for that year and assessed the taxpayer to tax on his income and capital gains.
The taxpayer appealed.
The First-tier Tribunal ruled that the further information obtained by HMRC constituted a discovery within TMA 1970, s 29 and dismissed the appeal.
The taxpayer appealed again.
The Upper Tribunal said that the First-tier Tribunal had reached the correct conclusion for the right reasons. A discovery had been made and the conditions set out in s 29(4) and (5) had been fulfilled.
The taxpayer’s appeal was dismissed.
