Market leading insight for tax experts
View online issue

Hicks, discovery assessments and careless advisers

Speed read
HMRC v Hicks clarifies the standard of work that the Upper Tribunal expects an agent to produce in order to escape being considered careless such that HMRC can use extended time limits to issue discovery assessments. It also refocuses attention on the quality and adequacy of a taxpayer’s disclosure in order to prevent discovery assessments being issued under TMA 1970 s 29(5) in the absence of culpable behaviour and enquiries. Consequently, it provides a useful refresher of the steps agents may take, in conjunction with clients, in order to reduce the possibility of HMRC successfully making a discovery.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.