blog.macfarlanes.com/post/102gws3/staleness-takes-the-biscuit-hmrc-cant-wait-forever-to-make-a-discovery-assessme
www.rpc.co.uk/perspectives/tax-take/mehrban-discovery-assessments-invalid-due-to-staleness/#page=1
blog.macfarlanes.com/post/102gyat/pulling-the-tooth-out-no-concept-of-staleness
www.traverssmith.com/knowledge/knowledge-container/supreme-court-judgment-in-tooth/
www.europeantax.blog/post/102gykf/discovery-of-the-tooth
hsfnotes.com/tid/2021/05/20/supreme-court-rules-on-what-is-deliberate/#page=1
blog.charlesrussellspeechlys.com/post/102gz4y/tooth-v-hmrc-getting-to-the-root-of-the-discovery-assessment-regime
www.osborneclarke.com/insights/tooth-v-hmrc-now-discovery-assessments-tax-investigations/#page=1
riskandcompliance.freshfields.com/post/102h0bu/hmrc-v-tooth-hmrc-lose-a-battle-but-win-the-war-on-their-ability-to-issue-discov
www.rpc.co.uk/perspectives/tax-take/supreme-court-rejects-the-concept-of-staleness-for-discovery-assessments/
connectedworld.clydeco.com/post/102h49t/tooth-v-hmrc-stating-the-obvious
blog.macfarlanes.com/post/102h55v/more-discoveries-about-discovery-assessments
www.macfarlanes.com/what-we-think/in-depth/2022/deliberate-discovery-assessments-post-tooth-has-the-decision-been-brushed-aside/
See also:
www.rpc.co.uk/perspectives/tax-take/appeal-against-discovery-assessment-allowed-as-satr-was-filed-by-unauthorised-agent/#page=1
www.traverssmith.com/knowledge/knowledge-container/tax-disputes-briefing-upper-tribunal-reconfirms-that-a-discovery-assessment-cannot-be-defeated-on-grounds-of-staleness/
www.rpc.co.uk/perspectives/tax-take/tax-tribunal-allows-taxpayers-appeal-against-discovery-assessment/#page=1
www.rpc.co.uk/perspectives/tax-take/tribunal-allows-taxpayers-appeals-against-discovery-assessments/#page=1
Update:
www.rpc.co.uk/perspectives/tax-take/tribunal-confirms-discovery-assessment-was-invalid-as-enquiry-window-was-still-open/#page=1
www.rpc.co.uk/perspectives/tax-take/tribunal-finds-hmrcs-discovery-assessment-to-be-invalid/#page=1
