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Question of finality.
The question of whether a tax return is final ought to be a straightforward matter. The self-assessment system was specifically designed to give finality. HMRC had an unrestricted power to enquire into a return within a specified time limit. Outside that limit the balance shifted to the taxpayer: HMRC’s right to assess was restricted to cases of fraud or neglect or inadequate disclosure.
At the time there was a general understanding of what that meant but things have moved so far since then that a degree in higher metaphysics is now necessary to understand the discovery rules. The recent judgment of the Court of Appeal in Sanderson v CRC reinforces this. We have to consider two different people: the actual inspector for TMA 1970 s 29(1) and the hypothetical or notional inspector for s 29(5). We need to understand the...
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