.png)
.png)
Triumph for common sense
Key points
- There was a discovery in Tooth but no deliberate inaccuracy.
- There is no need to show that an insufficiency was deliberate as long as the inaccuracy was.
- There is no concept of staleness in discovery.
- A discovery may consist of a new appreciation of the legal significance of the facts.
- The taxpayer may make flexible use of the white spaces in a tax return.
In dismissing HMRC’s appeal in CRC v Tooth [2021] UKSC 17 the Supreme Court made two fundamental findings relating to discovery assessments.
First for there to be a ‘deliberate’ inaccuracy in a document there must be an intention to mislead HMRC or perhaps recklessness. Secondly there is no concept of ‘collective knowledge’ or of ‘staleness’.
However grey areas remain. Statutory references are to TMA 1970 unless otherwise specified.
The facts
Raymond Tooth was a participant in...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
