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Discovery assessments
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Discovery assessments
DISCOVERY-ASSESSMENTS
Hargreaves: 'staleness' and discovery assessments
Constantine Christofi
Robert Waterson
Even staler.
Atherton: challenging a discovery assessment
Helen Adams
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
Beagles: ‘staleness’ in discovery
Josie Hills
Steven Porter
Josie Hills and Steven Porter (Pinsent Masons) explore when a discovery by HMRC is considered stale following recent case law.
Addo: disclosure in tax appeals
Constantine Christofi
Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision.
Developments in discovery
Andrew Hubbard
A number of recent tribunal decisions have added to our understanding of how this important part of the tax system works, writes Andrew Hubbard (LexisNexis).
Hicks: discover the limits
Constantine Christofi
Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision which considers disclosure and the practical effect of
Sanderson
.
Private client briefing for March 2018
Andrew Goldstone
Katie Doyle
Andrew Goldstone and Katie Doyle (Mishcon de Reya) review recent developments in the private client world.
Private client briefing for July 2017
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.
Discovery
Andrew Hubbard
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.
Private client briefing for July 2016
Andrew Goldstone
Sarah Albury
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.
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EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines