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STALENESS


Tax and the City review for March 2023 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.
9 March 2023
Tax procedure’s dead parrot: staleness and stare decisis starpremium
Card image Craig Kirkham-Wilson
Craig Kirkham-Wilson (Simmons & Simmons) reviews a recent decision of the Upper Tribunal on staleness and Supreme Court precedent.
21 February 2023
Private client review for June 2022 premium
Card image Edward Reed
Card image Andrew Crozier
Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
15 June 2022
Contentious tax quarterly premium
Card image Constantine Christofi
Card image Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
17 June 2021
Discovery following Tooth: what should advisers do now? premium
Card image Helen Adams
Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.
8 June 2021
Tooth, staleness and protective assessments
Card image Sophie Lloyd
Card image Rob Smith
What does the decision mean for protective assessments?
20 May 2021
Discovery assessments: the Supreme Court’s decision in Tooth star
Card image Clara Boyd
Card image Ian Robotham
Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.
20 May 2021
Mehrban: staleness takes the biscuit

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

5 May 2021
Another day, another BBC IR35 case: with a sting in the tail
Card image David Whiscombe
In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.
29 September 2019
'Staleness' and discovery: where are we now following the judgment in Tooth?
Card image Natalie Martin
The judgment in Tooth increases the weight of authority behind the issue of 'staleness', but that concept is not yet settled.
22 May 2019
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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