Insufficient Disclosure Negates Challenge to Enquiry
- 29 Apr 2016
- Law Blog
- Corporate & Commercial
It is generally considered that if HM Revenue and Customs (HMRC) raise no enquiries in relation to a tax return in the year following its submission, that is the end of the matter. However, as a recent tax dispute shows, where HMRC make a 'discovery', that is not the case.
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