The issue of a discovery assessment does not amount to a criminal charge
In The personal representative of M Wood (deceased) v HMRC[2016] UKUT 346 (25 July 2016) the UT found that the issue of a discovery assessment under an extended deadline did not amount to a criminal charge so that the European Convention on Human Rights (ECHR) art 6 (right to a fair trial) was not in play.
In June 2010 the late Mr Wood had admitted to under-declarations of income with a view to taking advantage of an HMRC ‘disclosure opportunity’ but he had failed to provide HMRC with a disclosure report. HMRC had issued discovery assessments against which Mr Wood had appealed. He had died a month after lodging his appeal.
The issue was whether the assessments against the late Mr Wood made under the extended time limit of...
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:
The issue of a discovery assessment does not amount to a criminal charge
In The personal representative of M Wood (deceased) v HMRC[2016] UKUT 346 (25 July 2016) the UT found that the issue of a discovery assessment under an extended deadline did not amount to a criminal charge so that the European Convention on Human Rights (ECHR) art 6 (right to a fair trial) was not in play.
In June 2010 the late Mr Wood had admitted to under-declarations of income with a view to taking advantage of an HMRC ‘disclosure opportunity’ but he had failed to provide HMRC with a disclosure report. HMRC had issued discovery assessments against which Mr Wood had appealed. He had died a month after lodging his appeal.
The issue was whether the assessments against the late Mr Wood made under the extended time limit of...
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:
