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STALENESS


Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.
Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.
Craig Kirkham-Wilson (Simmons & Simmons) reviews a recent decision of the Upper Tribunal on staleness and Supreme Court precedent.
Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.
What does the decision mean for protective assessments?
Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

HMRC can’t wait forever to make a discovery assessment.

In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.
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