08 February 2023

Paul Harrison -v- HMRC

In Paul Harrison v HMRC [2023] UKUT 00038 (TCC), the Upper Tribunal dismissed an appeal against a discovery assessment. The taxpayer had argued that the assessment could be challenged on the grounds of staleness notwithstanding the Supreme Court’s decision in HMRC v Tooth [2021] UKSC 17. The Upper Tribunal stated at [67] that the doctrine of staleness was not like Monty Python’s parrot (“not dead, only sleeping”) but was deceased.

Sadiya Choudhury acted for HMRC.

To view a copy of the decision please click here