The taxpayer’s appeal against a discovery assessment was allowed because although HMRC made a discovery it had become ‘stale’ by the time the assessment was made. 
 
Summary 
 
The taxpayer’s appeal against a discovery assessment was allowed because although HM Revenue and Customs (HMRC) made a discovery it had become ‘stale’ by the time the assessment was made. 
 
Background 
 
The appellant was resident in England for tax purposes until March 2000. On 15 March 2000, he submitted a form P85 to HMRC, stating (among other things) that: (a) He had left the UK on 11 March 2000; (b) He intended to live outside the UK permanently; (c) Over the next three years he expected to spend ‘no more than two months per annum’ in the UK; and (d) He would have accommodation in the UK while he was