Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Adequate protection

26 April 2016
Issue: 4547 / Categories: Tax cases

Hargreaves v CRC, Court of Appeal, 22 March 2016

Right to a separate hearing on the conditions for discovery

The taxpayer sold a large tranche of shares in May 2000 having moved to Monaco two months earlier to try to mitigate the capital gains tax on the disposal.

In January 2007 HMRC raised a discovery assessment (TMA 1970 s 29) on the taxpayer to capital gains tax on the disposal of his shares. It also issued a notice of determination of ordinary residence for 2000/01 and 2001/02. The taxpayer said he had the right to require the Revenue to show at a separate preliminary hearing before the appeal against the discovery assessment that it had satisfied the conditions for such a procedure.

The First-tier Tribunal said there was no such right. The Upper Tribunal agreed saying whether there should be a separate hearing was one of case management discretion not of right. The...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon