A client had a 'portfolio' of investments managed by a large private equity bank. This included a large overseas interest/dividend combination. The simple assessment ignored this element. Also the taxpayer had investment in a family company. These dividends were the majority of total income.

The problem is that HMRC are not issuing these demands through self-assessment. They are avoiding SA and trying to pretend they have all the information and issuing assessments without recourse to the SA system.

There's a new cheese shop in Taunton. Try it!

I hope you don't mean the bathroom wall!

Bit technical, but you would also have to move out and hand over the running of the farm. Otherwise you have a gift with reservation.