Adam Craggs and Robert Waterson (RPC) examine Sanderson, the latest discovery case in which the courts have attributed to the ‘hypothetical officer’ very little knowledge, notwithstanding extensive information having been made available to HMRC.
Since their enactment the ‘discovery assessment’ provisions contained in TMA 1970 s 29 have led to a seemingly endless raft of litigation which shows little sign of abating. We recently wrote an article in this journal commenting on the important case of Burgess and Brimheath Developments Ltd v HMRC [2015] UKUT 578 on the burden of proof in discovery matters.
D S Sanderson v HMRC [2016] EWCA Civ 19 (reported in Tax Journal 29 January 2016) concerns the often litigated matter of what the making of a ‘discovery’ actually means. The taxpayer’s position was that it could not reasonably be said that HMRC had made...
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Adam Craggs and Robert Waterson (RPC) examine Sanderson, the latest discovery case in which the courts have attributed to the ‘hypothetical officer’ very little knowledge, notwithstanding extensive information having been made available to HMRC.
Since their enactment the ‘discovery assessment’ provisions contained in TMA 1970 s 29 have led to a seemingly endless raft of litigation which shows little sign of abating. We recently wrote an article in this journal commenting on the important case of Burgess and Brimheath Developments Ltd v HMRC [2015] UKUT 578 on the burden of proof in discovery matters.
D S Sanderson v HMRC [2016] EWCA Civ 19 (reported in Tax Journal 29 January 2016) concerns the often litigated matter of what the making of a ‘discovery’ actually means. The taxpayer’s position was that it could not reasonably be said that HMRC had made...
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:
