Taxpayer Rights & Rule of Law

Raymond Tooth – Discovery Assessment Invalid says Court of Appeal

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 tax planning arrangement scheme. Details of this scheme are perhaps not relevant but its aim was to reduce his income 

Staleness: HMRC Out of Time to Raise Discovery

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 we have seen in the other articles on discovery, HMRC must act promptly. If they do not act promptly then 

Careless & Deliberate Behaviour – Discovery Assessments

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 may be made if: There is an underassessment of tax; and It was brought about carelessly or deliberately by the taxpayer 

How to Prevent a Discovery Assessment – the Facts

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 that a hypothetical officer of HMRC could not have been expected, based on the information made available to him, to 

When Can HMRC Make a Discovery Assessment?

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 or a change of view. This change of view must come about as a result of: new information; a change 

Discovery Assessment HMRC – Signpost

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 on the subject…   Our detailed articles are as follows:   What is discovery assessment?   A “Discovery” is a 

What is a Remittance?

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 the funds are not ‘remitted’ to the UK. The transfer of money by the taxpayer from their overseas bank account 

Private Sector IR35 & Off Payroll Working – Tax & April 2020

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 consultation and the precise details are unclear, however, it might be useful to look at the public sector provisions to 

Professional Negligence & Tax Advice

In recent years, HMRC has made no secret of its stepping up efforts to increase the amount of tax revenue which it generates. The latest edition of its annual report, published in July, underlined its determination to “bear down on avoidance and evasion”. Its success in doing so can be 

Tax Disputes with HMRC

Tax Disputes with HMRC In this article we take a look at how to progress matters when discussions with the inspector appear to have broken down or reached an impasse. Where agreement just cannot be reached between the taxpayer and HMRC the final outcome is the Tax Tribunal. However, the