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Corfield: adequate disclosure to prevent discovery assessments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • August 19 2011

In Corfield, Corfield and Charlton v HMRC, the First-tier Tribunal decided that "discovery" assessments issued by HMRC were not valid because the taxpayers had made adequate disclosure in their returns

Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 18 2010

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets

Appeals against conclusions set out in a closure notice HMRC v Tower MCashback (decision of the Court of Appeal)

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 5 2010

On an appeal by a taxpayer against the conclusions set out in a closure notice, HMRC may only raise and rely on grounds in support of its conclusions which relate to the subject matter of the enquiry (as determined by the First-tier Tribunal