Case law on discovery has continued to evolve after the Supreme Court’s judgment in Tooth, as Helen Adams (BDO) explains.
Supreme Court judgments on tax administration matters are relatively rare so the decision in HMRC v Tooth [2021] UKSC 17 reshaped the ‘discovery’ landscape somewhat. It helpfully clarifies whether discoveries may be made more than once if they may be invalidated by ‘staleness’ and when a mistake is deliberate. However case law on discovery never stands still: it has continued to develop since the Supreme Court’s May 2021 judgment. This article considers some subsequent decisions to summarise where we are at now on this complex and frequently challenged area considering discovery for direct tax broadly not just the aspects clarified in Tooth.
All statutory references are to TMA 1970 unless otherwise stated. Similar legislation is available for partnerships and corporation tax...
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Case law on discovery has continued to evolve after the Supreme Court’s judgment in Tooth, as Helen Adams (BDO) explains.
Supreme Court judgments on tax administration matters are relatively rare so the decision in HMRC v Tooth [2021] UKSC 17 reshaped the ‘discovery’ landscape somewhat. It helpfully clarifies whether discoveries may be made more than once if they may be invalidated by ‘staleness’ and when a mistake is deliberate. However case law on discovery never stands still: it has continued to develop since the Supreme Court’s May 2021 judgment. This article considers some subsequent decisions to summarise where we are at now on this complex and frequently challenged area considering discovery for direct tax broadly not just the aspects clarified in Tooth.
All statutory references are to TMA 1970 unless otherwise stated. Similar legislation is available for partnerships and corporation tax...
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:
