Tooth v HMRC: Getting to the Root of the Discovery Assessment Regime
Discovery assessments are an important part of HMRC’s enforcement arsenal and a common area for dispute in tax litigation. This means...
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Embiricos - (partial) closure of route to early resolution of domicile enquiries
Recent years have seen a significant increase in HMRC enquiries into taxpayers' domicile status. These are frequently long-running and...
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