Finance and Accountancy Briefing
Tax factsheets and briefing notes
This briefing note outlines the post April 2009 situation concerning discovery, information notices and discovery assessments in the light of the following tax cases:
i) Langham v Veltema
ii) Neil Pattullo
iii) Dr Michael Charlton and others v HMRC (TC01317)
iv) HMRC v Lansdown Partners Limited Partnership and
v) William Blumenthal.
HMRC's statement of practice 01/06 on self assessment and finality is also reproduced in full.
More from Smith and Williamson