THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE and CUSTOMS v SHAUN HARTE [2026] UKUT 00112 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN AND JUDGE KEVIN POOLE on 12 March 2026

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 12 March 2026

• Category: Tax
• Release date: 12 March 2026

Read Full Decision: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE and CUSTOMS v SHAUN HARTE

INCOME TAX – discovery assessments under s29 TMA 1970 containing multiple insufficiencies of tax– whether taxpayer can argue overcharged to the extent insufficiencies not brought about carelessly or deliberately and/or that extended time limits under s36 TMA not met – yes – FTT Decision upheld – appeal dismissed

Published 12 March 2026