Tax Investigations, Enquiries and Discovery Assessments
As UK tax law has become more complicated so too have the procedural requirements HMRC must satisfy in order to raise assessments or request information. Temple Tax has widely recognised experts in this area who have been involved in most of the leading cases of the last several years. Members of Temple Tax have been involved in challenging discovery assessments including on the grounds that the taxpayer was not careless, sufficient “white space” disclosure had been made, the discovery was too speculative and the discovery had gone “stale”. Members are regularly involved in procedural applications such as application for closure notices to bring an end to an enquiry and challenges to information requests by HMRC. Members of Temple Tax regularly lecture in this area and the leading commentary on discovery assessments is authored within chambers and published by Claritax.