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DAVID BARKER and TREVOR WARMINGTON explore the meaning of discovery and how the risk can be managed
KEY POINTS
- Is a ‘white space’ disclosure applicable for any of your clients?
- HMRC’s powers to make a discovery and issue assessments.
- A detailed look at the decision in Langham v Veltema.
- Developments from two recent cases.
- Current thinking on what should be disclosed.
This is the time of year when summer holidays become a rapidly fading memory as we private client practitioners begin to look anxiously at the number of tax returns requiring completion between now and 31 January 2011.
One of the more important issues that we must focus on with some of our clients is the extent of ‘white space’ disclosure which it is appropriate and in their interests to make.
It is therefore perhaps timely to revisit the whole area of discovery assessments the extent of disclosure...
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