The taxpayer was not responsible for the actions of a fraudulent agent who claimed enterprise investment scheme relief when preparing the taxpayer’s self-assessment returns, and the taxpayer’s appeal against discovery assessments was allowed. 

Summary 

The taxpayer was not responsible for the actions of a fraudulent agent who claimed enterprise investment scheme (EIS) relief when preparing the taxpayer’s self-assessment returns, and the taxpayer’s appeal against discovery assessments was allowed. 

Background 

On 21 September 2016, HM Revenue and Customs (HMRC) issued a self-assessment return filing notice to the appellant for the tax year 2015/16. On 29 September 2016, the appellant’s agent (CACL) emailed the appellant to advise they had requested an authorisation code from HMRC. The appellant was asked to forward the code to CACL when received,