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'Depreciation in Stock: Where Next?'

There was something which struck a chord in Maurice Pary-Wingfield's article Depreciation in Stock: Where Next? in The Tax Journal Issue 887 28 May 2007. He felt that following the House of Lords decision in the Mars and William Grant cases it would be helpful if HMRC published its views on both error-or-mistake and discovery in the light of the Lords' judgments. In conclusion he added a final plea in view of the difficult issues involved for which there was no one ready solution that it would help those who need to decide on these things if HMRC would publish its own views. Where had I heard this falling on deaf ears before I asked myself?
This negative line where HMRC has lost a case in...

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