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STALENESS


Discovery assessments: the Court of Appeal in Tooth premium
Card image Clara Boyd
Card image Ian Robotham
Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.
22 May 2019
Time limit traps: lessons from the 2019 loan charge star
Card image Richard Jeens
Card image Rose Swaffield
The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May). 
 
2 May 2019
Hargreaves: 'staleness' and discovery assessments
Card image Robert Waterson
Card image Constantine Christofi
Even staler.
24 April 2019
EDITOR'S PICKstar
NEWSRSS Read all
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M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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