DISCOVERY-ASSESSMENTS

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

Sophie Lloyd

Rob Smith

What does the decision mean for protective assessments?

Clara Boyd

Ian Robotham

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Edward Reed

Pippa Goodfellow

Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.

HMRC can’t wait forever to make a discovery assessment.

Ben Webster, James Drake-Linney, Leyla Garahan

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.

Hannah Manning, Sophie Lloyd, Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

Adam Craggs

Constantine Christofi

A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).

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).