A Voyage of Discovery?

    October 2013

    The recent case of Robert Smith does nothing to clarify the confusing area of law on discovery, says Peter Vaines.

    Another important case has appeared on the subject of discovery: Robert Smith v HMRC TC02768. In December 2012 the decision of the Upper Tribunal (UT) in Charlton v HMRC reviewed all the issues and authorities regarding discovery assessments, but Smith looks like a step back.

    This article was first published in TAXline – October 2013