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What is the state of play with HMRC’s so called? “nudge letters” As HMRC gathers it’s thoughts on how to narrow the tax gap and recover monies used to assist 
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Schrodinger and his cat Who was Schrodinger? What was special about his cat? And did the FCA really give it a credit licence? “One can even set up quite ridiculous 
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Raymond Tooth – Discovery Assessment is Invalid says Court of Appeal Background – Tooth v. HMRC In the case of Raymond Tooth v HMRC, Mr Tooth had participated in a 
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Staleness: When HMRC is Out of Time to Raise Discovery What is staleness? Firstly, it should be stated that this is very much a developing area of the law. As 
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Understanding Careless or Deliberate Behaviour & Discovery Assessments As we have seen from the article setting out the requirements for a discovery assessment to be validly raised, a valid discovery 
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General – How to Prevent a Discovery Assessment One of the requirements for their to be a discovery, absent any careless or deliberate behaviour by the taxpayer or agent, is 
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Change of View… When HMRC Launches a Discovery Assessment In order for them to make a discovery, it must be as a result of HMRC coming to a new conclusion 
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Discovery assessment HMRC – signpost   Introduction   Welcome to our Signpost relating to HMRC discovery assessments. This provides a link to a number of articles we have put together 
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What is a remittance? Non-UK domiciled individuals have the ability to claim the remittance basis which means that their overseas income or gains are not subject to UK tax if 
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IR35 & THE PRIVATE SECTOR It has been announced that the IR35 provisions relating to the public sector will be introduced into the private sector. The proposal is subject to 
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