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DISCOVERY-ASSESSMENTS


How to handle tax appeals starpremium
Card image Constantine Christofi
Card image Adam Craggs
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).
25 February 2020
Hicks, discovery assessments and careless advisers premium
Card image Helen Adams
A recent Upper Tribunal decision provides a useful refresher of the steps that can be taken to reduce the possibility of HMRC successfully making a discovery, writes Helen Adams (BDO).
11 February 2020
Private client review for October 2019 premium
Card image Andrew Goldstone
Card image Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
17 October 2019
'Staleness' and discovery: where are we now following the judgment in Tooth?
Card image Natalie Martin
The judgment in Tooth increases the weight of authority behind the issue of 'staleness', but that concept is not yet settled.
22 May 2019
Discovery assessments: the Court of Appeal in Tooth premium
Card image Ian Robotham
Card image Clara Boyd
Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.
22 May 2019
Time limit traps: lessons from the 2019 loan charge star
Card image Richard Jeens
Card image Rose Swaffield
The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May). 
 
2 May 2019
Hargreaves: 'staleness' and discovery assessments
Card image Constantine Christofi
Card image Robert Waterson
Even staler.
24 April 2019
Atherton: challenging a discovery assessment premium
Card image Helen Adams
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
13 March 2019
Beagles: ‘staleness’ in discovery premium
Card image Josie Hills
Card image Steven Porter
Josie Hills and Steven Porter (Pinsent Masons) explore when a discovery by HMRC is considered stale following recent case law.
 
24 January 2019
Addo: disclosure in tax appeals premium
Card image Constantine Christofi
Card image Adam Craggs

Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision.

22 November 2018
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