The Court of Appeal decision in Lansdowne restricts, significantly, the scope of HMRC’s discovery assessment powers where the taxpayer’s liability turns on a question of law.
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Home >Articles > Lansdowne & discovery assessments
Lansdowne & discovery assessments
The Court of Appeal decision in Lansdowne restricts, significantly, the scope of HMRC’s discovery assessment powers where the taxpayer’s liability turns on a question of law.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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