Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure?

My client is a 90-year-old widow. While reviewing her assets I have noticed that six years ago she and her husband sold a jointly held property. This was not declared on either of their tax returns – my client told me that she always left tax matters to her husband and she managed the family finances. He prepared her return although she signed it. Her husband died five years ago. A capital gain of about £20 000 arose.

What are my obligations? I believe that HMRC could not raise an assessment in respect of the husband’s share of the gain as the four-year time limit applies because he has died. As far as the widow is concerned I think that there is a good case that as she relied on her husband she might be able to argue that she was not careless and had no...