Table of contents
- Why it matters
- Case details
Article summary
Tax analysis: In Mehrban v HMRC, the First-tier Tax Tribunal (FTT) found that a three-year delay between HMRC discovering an insufficiency of tax and the issuing of a discovery assessment meant that the discovery had become stale. It did not matter that the delay had partly been caused by HMRC asking for further information which the taxpayer had not provided.
To continue reading this news article, as well as thousands of others like it, sign in with LexisNexis or register for a free trial