WebMay 14, 2024 · The case considered by the Supreme Court concerned Raymond Tooth, who had entered into a tax planning arrangement designed to generate employment-related … WebNov 9, 2024 · The long-running saga of Raymond Tooth versus HMRC reached its conclusion in the Supreme Court recently when the Court dismissed the assessment that HMRC had made upon him. The case has been keenly followed by tax professionals through the First Tier and Upper Tribunals and the Court of Appeal because it focused on two …
[2024] UKUT 0038 (TCC) Appeal number: UT/2016/0131 - GOV.UK
WebOct 7, 2024 · Discovery assessments and tax returns (HMRC v Raymond Tooth) Tax analysis: The Upper Tribunal (UT) has decided that HMRC was not entitled to make a discovery assessment where a taxpayer had used the white space in his tax return to disclose that his interpretation of tax law was controversial, even though that … WebLead solicitor who represented Raymond Tooth in challenging a discovery assessment issued by HMRC, from the First-tier Tax Tribunal through to the successful outcome before the Supreme Court (HMRC v Tooth [2024] UKSC 17). Tooth is the leading authority on various issues related to the validity of discovery assessments. side effects film arte
Staleness: HMRC Out of Time to Raise Discovery Tax Specialists
WebMay 26, 2024 · The Supreme Court (“SC”) has handed down its decision in the long-running dispute between HMRC and Raymond Tooth. It deals with several important points … WebMay 20, 2024 · In HMRC v Raymond Tooth [2024] UKSC 17, the Supreme Court ruled on two important issues in relation to HMRC's powers in making Discovery Assessments. Entering the correct figures in the wrong boxes of a tax return because there is nowhere else in the return to put them and to then make a full disclosure of that fact, ... WebFeb 7, 2024 · Published. 7 February 2024. Category: Tax. Release date: 7 February 2024. Read the full decision in The Commissioners for HM Revenue and Customs v Raymond … the pink package plot imdb