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.
One of the key tests of any advanced tax system is the way in which it balances the interest of the state with the interest of individual taxpayers. Even the most trenchant critic of HMRC would accept that the department needs a mechanism to challenge what taxpayers tell it: similarly even the most zealous tax inspector would accept that there should be some limits on his or her powers. The pendulum swings over time between the two extremes. Avoidance is a good example. In the inter-war period as exemplified in the case of Duke of Westminster (1936) 19 TC 490 the courts saw their role as protecting the citizen from the clutches of the Inland Revenue except where there...
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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.
One of the key tests of any advanced tax system is the way in which it balances the interest of the state with the interest of individual taxpayers. Even the most trenchant critic of HMRC would accept that the department needs a mechanism to challenge what taxpayers tell it: similarly even the most zealous tax inspector would accept that there should be some limits on his or her powers. The pendulum swings over time between the two extremes. Avoidance is a good example. In the inter-war period as exemplified in the case of Duke of Westminster (1936) 19 TC 490 the courts saw their role as protecting the citizen from the clutches of the Inland Revenue except where there...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
