Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

No discovery

12 February 2013 / Adam Craggs
Issue: 4390 / Categories: Comment & Analysis , Admin
Analysis by ADAM CRAGGS of the Upper Tribunal decision against the Revenue in the case of Charlton

KEY POINTS

  • Conditions for discovery assessments.
  • Information in the white space of the tax return.
  • Significance of an SRN.
  • Taxpayer may hold an opposing view from HMRC.

As readers will be aware HMRC can raise what are commonly known as discovery assessments outside the usual 12-month enquiry window under TMA 1970 s 29.

Whether they are entitled to raise a discovery assessment is an important issue for many taxpayers and their advisers as HMRC appear to be more prepared than ever to use their discovery powers to raise assessments outside the normal time limits.

Since the lead discovery case of Langham v Veltema [2004] STC 544 CRC v Lansdowne Partners Ltd [2011] EWCA Civ 1578 White v HMRC [2012] UKFTT 58 (TC) and William Blumenthal (TC2174) have all followed. The...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, 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 item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon