Discovery assessments: the Court of Appeal in Tooth –

Posted June 24th, 2019 in appeals, documents, HM Revenue & Customs, news, tax evasion, taxation, time limits by tracey

‘The Court of Appeal decided in the Tooth case that finding a different reason for under assessment or a different mechanism for assessing an insufficiency of tax HMRC already knew about was not enough to enable HMRC to issue a discovery assessment.’

Full Story, 21st June 2019