{"id":1088,"date":"2021-12-17T16:18:14","date_gmt":"2021-12-17T16:18:14","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1088"},"modified":"2021-12-17T16:18:16","modified_gmt":"2021-12-17T16:18:16","slug":"tooth-nails-the-meaning-of-deliberate-and-eradicates-staleness-by-tony-monger-director-tax-investigations-mazars","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/tooth-nails-the-meaning-of-deliberate-and-eradicates-staleness-by-tony-monger-director-tax-investigations-mazars\/","title":{"rendered":"&#8220;Tooth nails the meaning of \u2018deliberate\u2019 and eradicates \u2018staleness\u2019&#8221; by Tony Monger, Director, Tax Investigations, Mazars"},"content":{"rendered":"\n<p>Tony Monger explains the implications of a Supreme Court ruling that found against HMRC, and also calls into question the taxman\u2019s behaviour in the case<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>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 important principles \u2013 the question of what constitutes a deliberate inaccuracy in a return and the question of whether a \u2018discovery\u2019 can become \u2018stale\u2019.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/12\/Tooth-nails-the-meaning-of-\u2018deliberate\u2019-and-eradicates-\u2018staleness\u2019-by-Tony-Monger-Director-Tax-Investigations-Mazars.pdf\">Tooth-nails-the-meaning-of-\u2018deliberate\u2019-and-eradicates-\u2018staleness\u2019-by-Tony-Monger-Director-Tax-Investigations-Mazars<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/12\/Tooth-nails-the-meaning-of-\u2018deliberate\u2019-and-eradicates-\u2018staleness\u2019-by-Tony-Monger-Director-Tax-Investigations-Mazars.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tony Monger explains the implications of a Supreme Court ruling that found against HMRC, and also calls into question the taxman\u2019s behaviour in the case 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.&nbsp; The case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":{"0":"post-1088","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-archive-june-july-2021"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1088"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1088\/revisions"}],"predecessor-version":[{"id":1091,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1088\/revisions\/1091"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}