United Kingdom First-tier Tribunal (Tax) 17 November 2017, TC 06223 (Alison Lloyd v Commissioners for Her Majesty's Revenue and Customs)

{2017} UKFTT 0828 (TC) TC06223 Appeal number:TC/2015/05562 SDLT -discovery assessment – whether disclosure letters made HMRC aware of insufficiency - no – whether assessments served on appellant or at usual or last known place of residence – yes - appeal dismissed FIRST-TIER TRIBUNAL TAX CHAMBER ALISON LLOYD Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS