Paul Brown, representing himself at the First Tier Tribunal, has successfully had four years of discovery assessments and penalties struck off because of the failure of HMRC.

Over four years from 2014 to 2018, Brown had accrued £3,973 in discovery assessments and £1,072.71 in penalty charges related to HICBC. The penalties were charged at 20% of the discovery assessments for each year.

All of the discovery assessments were made under section 29 of the Taxes Management Act 1970 (TMA), and the penalties were charged under Schedule 41 of the Finance Act 2008. Brown was notified of this on 23 June 2021, appealing to HMRC against all charges on 5 July 2021.