Burgess and another v Revenue and Customs Commissioners

Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeals by the taxpayers against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) to uphold discovery assessments made against them by the Revenue and Customs Commissioners. The tribunal decided that the FTT had erred in law by failing to address certain issues put before it. Accordingly, the FTT's decision would be set aside and the assessments reduced to zero.

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