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  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  BTC 505, dismissing HMRC's appeal against the First-tier Tribunal's (FTT) decision in Tooth  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 https://www.supremecourt.uk/cases/uksc-2019-0136.html.