An application by the taxpayer to be allowed to make a late appeal against the refusal by HM Revenue and Customs (HMRC) to accept or process his tax returns to displace discovery assessments was struck out by the First-tier Tribunal (FTT), as it did not have jurisdiction in respect of HMRC’s refusal to accept and process tax returns. In any event, there was no statutory provision allowing a discovery assessment to be displaced by a tax return.
Background
The appellant was in business as a shop proprietor since 1996/97 or before.â¯For most years since and including 1996/97, HMRC sent the appellant notices to file (in the form of blank tax returns).⯠However, the appellant generally did not send completed tax returns to HMRC or pay any tax.
Having failed to elicit information or returns from the appellant, HMRC subsequently issued discovery