DISCOVERY-ASSESSMENTS

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

A number of recent tribunal decisions have added to our understanding of how this important part of the tax system works, writes Andrew Hubbard (LexisNexis).

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision which considers disclosure and the practical effect of Sanderson.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review recent developments in the private client world.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Andrew Hubbard

Andrew Hubbard (LexisNexis) examines the evolution and current state of the law on discovery, and asks whether a fundamental rethink is required in light of making tax digital.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

Nicole Kostic

A review letter from HMRC cancels discovery assessment, writes Nicole Kostic (RPC).

Robert Waterson

Adam Craggs

Adam Craggs and Robert Waterson (RPC) examine Sanderson, the latest discovery case in which the courts have attributed to the ‘hypothetical officer’ very little knowledge, notwithstanding extensive information having been made available to HMRC.

Robert Waterson

Adam Craggs

Adam Craggs and Robert Waterson (RPC) consider discovery assessments and the Upper Tribunal’s recent decision in Burgess and Brimheath Developments Ltd v HMRC.

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