Revenue and Customs Comrs v Tooth

Subject Matter

REVENUE — Income tax — Assessment — Taxpayer filing online self-assessment tax return — Limitations of online form preventing taxpayer from entering employment loss — Taxpayer deliberately entering loss as partnership loss and explaining situation in additional information box — Revenue officers regarding tax return as understating tax liability but not opening enquiry — Different revenue officer issuing discovery assessment five years later on basis return containing deliberate inaccuracy — Whether return containing “deliberate inaccuracy” — Whether insufficiency in return “brought about … deliberately” by taxpayer — Whether “discovery” made by later revenue officer — Taxes Management Act 1970 (c 9), ss 29, 118(7)

[2018] UKUT 38 (TCC); [2018] STC 824, UT

[2019] EWCA Civ 826; [2019] STC 1316, CA

[2021] UKSC 17; [2021] 1 WLR 2811; [2021] 3 All ER 711; [2021] STC 1049; [2021] WLR(D) 278, SC(E)

Appellate History

Commentary

RPC Perspectives
Tooth – Supreme Court rejects the concept of 'staleness' and confirms the meaning of 'deliberate' Case comment