Dr Pradip Kumar Sheth appealed against two discovery assessments dated 10 February 2014 totalling £30,455.5 for the tax years ending 5 April 2010 and 2011.

HMRC issued the assessments on the suspicion that Dr Sheth was involved with two tax avoidance schemes - contractor loan schemes - during the relevant tax years.

The schemes worked by converting what would otherwise be employment income into loans from an offshore trust.