17 May, 2021 Pulling the Tooth out: no concept of staleness By Damiano Sogaro The decision by the United Kingdom Supreme Court in HMRC v Tooth published on Friday is notable for rejecting the existence of staleness...
29 Apr, 2021 Staleness takes the biscuit: HMRC can’t wait forever to make a discovery assessment By Damiano Sogaro So-called "discovery assessments" have featured in the UK tax system since at least 1803, but the concept continues to evolve. What is a...