1465Finance and Accountancy Briefings

Finance and Accountancy Briefing

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Tax factsheets and briefing notes

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.


 

Tags: Capital Gains, HMRC, Corporation Tax, Income Tax, Tax.

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