Market leading insight for tax experts
View online issue

Sanderson and discovery assessments

Speed read

In D S Sanderson v HMRC, the Court of Appeal confirmed that HMRC could make a discovery assessment under TMA 1970 s 29, even where details of the (pre-DOTAS) scheme were disclosed in the relevant return. In determining what HMRC could be reasonably expected to know, the courts have deemed the analysis to centre on a ‘hypothetical’ officer of general competence, knowledge or skill. In Sanderson, the court construed the bounds of relevant information narrowly. The case is the latest in a number of recent discovery cases in which the courts have attributed to the hypothetical officer very little knowledge, notwithstanding extensive information having been made available to HMRC.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
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.