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STALENESS


'Staleness' and discovery: where are we now following the judgment in Tooth?
Card image Natalie Martin
The judgment in Tooth increases the weight of authority behind the issue of 'staleness', but that concept is not yet settled.
22 May 2019
Discovery assessments: the Court of Appeal in Tooth premium
Card image Ian Robotham
Card image Clara Boyd
Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.
22 May 2019
Time limit traps: lessons from the 2019 loan charge star
Card image Richard Jeens
Card image Rose Swaffield
The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May). 
 
2 May 2019
Hargreaves: 'staleness' and discovery assessments
Card image Constantine Christofi
Card image Robert Waterson
Even staler.
24 April 2019
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