In Raymond Tooth v HMRC [2019] EWCA 826 the Court of Appeal confirmed that HMRC's delay in raising a discovery assessment had rendered it invalid. The decision was subsequently appealed by HMRC. The Supreme Court under different reasoning ruled that there was no discovery.
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We are taking a break from reporting cases this week, as we have picked out quite a diverse range of news items and we also have a bumper capital taxes update.
The Office of Tax Simplification (OTS) has published a report ‘Simplifying everyday tax for smaller business’, It suggests that there is much the government can do to make life easier for small and micro business.
The Department of Business, Energy and Industrial Strategy (BEIS) has opened a consultation on ‘Corporate transparency and register reform’. This considers wide ranging and radical reforms.
Some employers have been applying Scottish PAYE codes to Welsh taxpayers in error. The Welsh Assembly have blamed this error on HMRC. HMRC's Jim Harra has responded to say that HMRC is not at fault.
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This week we are launching our new Transactions in Securities 'secret' weapon: the TAAR tool.
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