Supreme Court to hear HMRC appeal in discovery case

Released 22 February 2021

HMRC’s appeal against the Court of Appeal’s decision in R & C Commrs v Tooth [2019] BTC 14 is expected to be heard by the Supreme Court on 2 to 3 March 2021.

The Court of Appeal upheld the Upper Tribunal (UT) decision in R & C Commrs v Tooth [2018] BTC 505, dismissing HMRC's appeal against the First-tier Tribunal's (FTT) decision in Tooth [2016] TC 05452 allowing a taxpayer's appeal against a discovery assessment.

Further information on the hearing and access to a video link, can be found at

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