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Staleness is not relevant in this context. This is not a situation where an assessing officer has sat on discovery before issuing the assessment. Furthermore, given the decision in HMRC v Tooth [2021]
Staleness is not relevant in this context. This is not a situation where an assessing officer has sat on discovery before issuing the assessment. Furthermore, given the decision in HMRC v Tooth [2021] UKSC 17, staleness in the context of a discovery assessment is irrelevant.
No evidence has been supplied to support Mr Dyer’s assertion of what he would have done had he known there was going to be a delay. In any event, given that he knew there was an HMRC challenge to the appellant’s position, he could, and should, have contacted those people at the time to obtain their views on HMRC’s position.
There has been no Article 6 breach to the appellant’s right to a fair and timely hearing. HMRC have remained procedurally active during the period since the discovery assessments were raised. There has been no unreasonable delay since the appeal was notified to the tribunal (i.e. since the litigation process started). Article 6 does not in any event cover general tax liability.
- Heading
- Introduction
- THE FACTUAL BACKGROUND
- DISCUSSION
- Submissions
- HMRC are in breach of their obligations under the taxpayer’s charter on which the appellant is entitled to rely
- The best approach to evidence is to rely on documents, but these are no no longer obtainable
- There were significant changes to the tax landscape in this area, given Rangers and Hoey , and the issues around the imposition of the loan charge. These needed to be clarified before these appeals co
- There has been no delay since the submission of the appeal to the tribunal
- There is no evidence that HMRC have failed to cooperate with the tribunal in furtherance of the overriding objective
- Staleness is not relevant in this context. This is not a situation where an assessing officer has sat on discovery before issuing the assessment. Furthermore, given the decision in HMRC v Tooth [2021]
- My view
- Pleading the fair trial issue
- Conclusions