��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.7 Discovery / A6.707 Discovery—restrictions on HMRC's power to issue discovery assessments

A6.707 Discovery—restrictions on HMRC's power to issue discovery assessments

Administration and compliance

The discovery provisions allow an HMRC officer to make an assessment to recover a loss of tax where certain conditions are met¹. A discovery assessment is often used if the time limit

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

I3.367 Fall in value relief—changes in interests in land

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

C3.1706 PPR relief where there is job-related accommodation