HMRC had the power to issue discovery assessments to assess unauthorised payments made from a pension scheme to the appellant. 

HM Revenue and Customs (HMRC) issued income tax assessments to the appellant (under FA 2004, ss 208 and 209) in relation to unauthorised payments made to him by his pension scheme, for the tax years 2006/07 and 2009/10 respectively. The appellant appealed against the assessments to the First-tier Tribunal (FTT). The FTT had to consider whether the discovery assessment provisions (TMA 1970, s 29) extended to an income tax assessment arising under FA 2004, ss 208 and 209. If the appeal was to succeed on that ground, the result would be that HMRC’s assessments were invalidly raised. 

The FTT concluded that FA 2004, ss 208 and 209 charges were income tax charges which were to be included in a self-assessment return in accordance with TMA 1970, s 9, and so TMA 1970, s 29 could be used to recover amounts which were