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Discovery assessments
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Discovery assessments
DISCOVERY-ASSESSMENTS
Hargreaves: 'staleness' and discovery assessments
Constantine Christofi
Robert Waterson
Even staler.
Atherton: challenging a discovery assessment
Helen Adams
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
Beagles: ‘staleness’ in discovery
Josie Hills
Steven Porter
Josie Hills and Steven Porter (Pinsent Masons) explore when a discovery by HMRC is considered stale following recent case law.
Addo: disclosure in tax appeals
Constantine Christofi
Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision.
Developments in discovery
Andrew Hubbard
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).
Hicks: discover the limits
Constantine Christofi
Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision which considers disclosure and the practical effect of
Sanderson
.
Private client briefing for March 2018
Andrew Goldstone
Katie Doyle
Andrew Goldstone and Katie Doyle (Mishcon de Reya) review recent developments in the private client world.
Private client briefing for July 2017
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.
Discovery
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.
Private client briefing for July 2016
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.
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EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
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UK posts record January budget surplus following increased tax receipts
HMRC guidance on R&D relief in the creative sector
Deferred remuneration for globally mobile employees
New guidance on registering for VAT IOSS scheme
Devolved Scottish Aggregates Tax to take effect from 1 April 2026
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Lycamobile UK Ltd v HMRC
A Ferguson and another v HMRC
Genuine Care Homecare Services Ltd v HMRC
Other cases that caught our eye: 27 February 2026
MWL International Ltd
IN BRIEF
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Crypto things
Tax efficient trust planning with surplus income
Suspended penalties
The Supreme Court hearing in Orsted Sands
Concerns over the scope of new conduct rules for advisers
MOST READ
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Exchequer Secretary defends tax adviser registration regime as Law Society warns of market impact
Mandatory agent registration: what we know so far
Deductions after AD Bly: a shortcut for remuneration or pension provision?
Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation
Consultation tracker