Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
A voyage of discovery and the ending of a stale argument
The concept of staleness in the context of discovery assessments gathered momentum following the Upper Tribunal’s decision in Charlton and others v HMRC [2011] UKFTT 467 (TC). As discovery is only relevant to returns and tax years where HMRC has not opened a statutory enquiry many commentators considered that the concept provided a degree of procedural fairness in the discovery assessment process and that HMRC should not be permitted to delay issuing an assessment for a considerable period of time after making their discovery. As recently as February of this year Judge Malek in the First-tier Tribunal (FTT) (in Mehrban v HMRC [2021] UKFTT 53 (TC)) noted that it was an ‘absurdity’ to say that the concept of staleness does...
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Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
A voyage of discovery and the ending of a stale argument
The concept of staleness in the context of discovery assessments gathered momentum following the Upper Tribunal’s decision in Charlton and others v HMRC [2011] UKFTT 467 (TC). As discovery is only relevant to returns and tax years where HMRC has not opened a statutory enquiry many commentators considered that the concept provided a degree of procedural fairness in the discovery assessment process and that HMRC should not be permitted to delay issuing an assessment for a considerable period of time after making their discovery. As recently as February of this year Judge Malek in the First-tier Tribunal (FTT) (in Mehrban v HMRC [2021] UKFTT 53 (TC)) noted that it was an ‘absurdity’ to say that the concept of staleness does...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
