The Upper Tribunal has overturned the decision of the First Tier Tribunal (FTT) and ruled that Bashir Ahmed Jafari’s appeals against closure notices and assessments worth £143,000 were all withdrawn and dismissed, and the First Tier Tribunal’s ruling that one discovery assessment was invalid as it was ‘stale’, was overturned and allowed.

Jafari appealed against a closure notice and discovery assessments issued for the 2008–14 tax years which totalled £143,234.56 in respect of income tax on property interests.

At the 2019 hearing, Jafari decided to offer no case in respect of the closure notice and discovery assessment and verbally withdrew his appeals as a result. The First Tier Tribunal dismissed his appeal for all but one discovery assessment which was issued for the 2009-10 tax year.