Overview

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.