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In Alan Loughrey v HMRC [2021] TC08198, the First Tier Tribunal (FTT) allowed a taxpayer to appear against discovery assessments. He was not careless and the HMRC's 'hypothetical officer' should have considered Real-Time Information (RTI) to ascertain there was a shortfall of tax within the normal enquiry deadline.

The FTT allowed the appeal finding that:

Useful guides on this topic

Discover Assessments: At a glance (Freeview)
What is a Discovery Assessment? When can HMRC make a Discovery? What are the time limits for Discovery Assessment? 

Discovery assessment subscriber (Subscriber)
When can HMRC issue an assessment outside of the normal statutory time limits? What conditions must be met? What are your rights of appeal and defences?

Termination, redundancy and leaving payments (from 6 April 2018)
How are redundancy and termination payments taxed? What amounts can be paid tax-free? What amounts are taxable as earnings?

Termination, redundancy and leaving payments (to 5 April 2018)
How were redundancy and termination payments taxed prior to 6 April 2018? What amounts could be paid tax-free? What amounts were taxable as earnings?

RTI: Real-Time Information for PAYE
What is RTI: Real-Time Information (RTI) reporting for PAYE? How does it work?

Closure notices
When does HMRC issue a Closure Notice? Can a taxpayer demand one? Are there appeal rights?

Statutory Review (by HMRC)
What is a Statutory Review? Is it automatic? What happens in a Statutory Review? Can you challenge a Statutory Review's findings? Can you influence a Statutory Review? 

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

Alan Loughrey v HMRC [2021] TC08198


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