{"id":2098,"date":"2024-09-02T13:50:59","date_gmt":"2024-09-02T13:50:59","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2098"},"modified":"2024-09-02T13:51:00","modified_gmt":"2024-09-02T13:51:00","slug":"not-sleeping-but-dead-by-mark-mclaughlin","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/not-sleeping-but-dead-by-mark-mclaughlin\/","title":{"rendered":"Not sleeping but dead! by Mark McLaughlin"},"content":{"rendered":"\n<p>Mark McLaughlin looks at whether the concept of \u2018staleness\u2019 in HMRC discoveries is capable of being resurrected.<br><br>The facility for a discovery assessment to be issued to an individual outside the normal time limit of four years is a key weapon in HMRC\u2019s armoury of powers.<br><br>HMRC commonly uses its discovery powers to issue extended time limit assessments, if (among other things) the taxpayer has undeclared income or capital gains, or if HMRC considers that a self-assessment return for a \u2018closed\u2019 tax year understates the taxpayer\u2019s liability.<br>In such circumstances, HMRC can make discovery assessments if the tax under-assessed, etc., is attributable to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Careless or deliberate conduct of the taxpayer (or a person acting on his behalf); or<\/li>\n\n\n\n<li>Something of which the HMRC officer could not have been reasonably expected to be aware when the enquiry window closed (or a closure notice was given in an enquiry) based on the information available to them before that time (TMA 1970, s 29(4), (5)).<br><br>Download the full article here:<\/li>\n<\/ul>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/Not-sleeping-but-dead-by-Mark-McLaughlin-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Not-sleeping-but-dead-by-Mark-McLaughlin-.\"><\/object><a id=\"wp-block-file--media-e0a3156d-321b-4897-b0a6-5d240dea17d3\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/Not-sleeping-but-dead-by-Mark-McLaughlin-.pdf\">Not-sleeping-but-dead-by-Mark-McLaughlin-<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2024\/09\/Not-sleeping-but-dead-by-Mark-McLaughlin-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e0a3156d-321b-4897-b0a6-5d240dea17d3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin looks at whether the concept of \u2018staleness\u2019 in HMRC discoveries is capable of being resurrected. The facility for a discovery assessment to be issued to an individual outside the normal time limit of four years is a key weapon in HMRC\u2019s armoury of powers. HMRC commonly uses its discovery powers to issue extended [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":{"0":"post-2098","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-august-september-2023"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2098","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=2098"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2098\/revisions"}],"predecessor-version":[{"id":2100,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2098\/revisions\/2100"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}