In the Upper Tribunal, Rebecca Sheldon acted on behalf of the Respondents, HMRC. This case concerned an appeal to a decision made in the FTT, specifically, the dismissal of Dr Danapal’s appeal against discovery assessments for the 2006/7, 2007/8 and 2009/10 tax years. Questions posed to the court included whether the requirements in section 29 of the Taxes Management Act 1970 were met, and whether the assessments were made outside the time limits in subsections 34 and 36 of the Act. For more information on this case, please view the judgment.