The First Tier Tribunal (FTT) has upheld an appeal from Robert Don Hunter Dougan against discovery assessments totalling £246,000 and late payment penalties totalling £104,905, ruling that although he regularly filed his tax returns late he had not deliberately done so to cause loss of tax.

Dougan was a music composer from Australia who lived and worked in the UK. His wife was French and through her he discovered a vineyard in Southern France and bought it in 2004.