The First Tier Tribunal (FTT) has allowed an appeal from a taxpayer against discovery assessments totalling £24,630.04 regarding fraudulent EIS relief claims made by his former accountant. 

The tribunal ruled in favour of the appellant, Robert Robson, agreeing that he had no knowledge of the claims being made on his behalf by his former agent, Capital Allowances Consultants Ltd, for EIS.

Capital Allowances Consultants had made claims for EIS relief in Robson’s self-assessment tax returns, alongside investments in separate companies, without Robson’s knowledge.

On 21 September 2016, a self-assessment record was created for Robson. On the same date, HMRC issued a notice to make a self-assessment tax return online to Robson for 2015/16.