Case law on discovery has not stood still after the Supreme Court’s decision in Tooth. Subsequent decisions consider points such as whether groups of officers can collectively make a discovery, the dividing lines between reasonable care, carelessness and deliberate behaviour and practical applications of the burden of proof. Consequently, advisers checking new discovery assessments need to compare their clients’ factual situations against an ever-increasing body of legislation and case law, including some ‘devil in the detail’ points to determine next steps including any grounds for appeal.
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Case law on discovery has not stood still after the Supreme Court’s decision in Tooth. Subsequent decisions consider points such as whether groups of officers can collectively make a discovery, the dividing lines between reasonable care, carelessness and deliberate behaviour and practical applications of the burden of proof. Consequently, advisers checking new discovery assessments need to compare their clients’ factual situations against an ever-increasing body of legislation and case law, including some ‘devil in the detail’ points to determine next steps including any grounds for appeal.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
