A voyage of discovery
13 September 2012
Tax column
Has the Court of Appeal cut Revenue inspectors too much slack? This article examines the implications of an important decision in the case of Langham v Veltema.
A case in the Court of Appeal has addressed ‘discovery’ in the self assessment era and the protection available (or not) to taxpayers when matters appear to have been disclosed to the Revenue.
A taxpayer must provide reasonable information and related information when submitting an income tax return. As long as this is done, there is an enquiry window in which...