DISCOVERY-ASSESSMENTS

Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).

Clare Wilson

Edward Reed

The key aspects of the Spring Statement affecting private clients and the introduction of the overseas entities register are among this month’s developments reported by Edward Reed and Clare Wilson (Macfarlanes).

Lisa de Silva

Edward Reed

Useful insights on discovery, potentially insolvent estates, the location of cryptoassets for tax purposes and HMRC’s use of nudge letters by Edward Reed and Lisa de Silva (Macfarlanes).

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

Sophie Lloyd

Rob Smith

What does the decision mean for protective assessments?

Ian Robotham

Clara Boyd

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Pippa Goodfellow

Edward Reed

Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.

HMRC can’t wait forever to make a discovery assessment.

Leyla Garahan Ben Webster James Drake-Linney

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.