In the June 2025 edition of the Tax Bulletin, there is something for everyone. Peter Vaines considers two cases looking at different aspects of discovery assessments: whether a taxpayer is responsible for the actions of his accountant in Lucas v HMRC and the level of knowledge that an HMRC officer requires to make a discovery in RealBuzz Group Ltd v HMRC. Peter compares the decisions in Smith v HMRC and Dower v HMRC on Multiple Dwellings Relief. There is a discussion of Tonkin v HMRC on EBTs and relief under s.94(2)(a) IHTA 1984. Finally, Peter couldn’t miss an opportunity to make at least one observation about strawberry sandwiches! Please find a copy of the Tax Bulletin here.
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