The appellants, John and Janet Beesley, appealed against two discovery assessments issued by HMRC for £31,498 and £32,043, totalling £63,541, for the disposal of a jointly owned property.

HMRC also issued penalties for £22,239 on 9 April 2019, although on review this was reduced to £9,350.

On 30 January 2017, the Beesleys filed their self assessment tax returns for the year 2015/16 but did not include any capital gains tax (CGT) returns, apparently on the advice of their tax agent.