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 to open an enquiry into the matter has passed. For details of the conditions, see A6.703.
The commentary below discusses the strategies for challenging a discovery assessment.
Note that the commentary below refers only to the legislation as it applies to individuals, but unless otherwise stated, it can be assumed that it also applies to partnerships and companies. For specific commentary on discovery for partnerships and companies, see A6.715 and A6.716 respectively.
Strategies for challenging a discovery assessment
Where a taxpayer wishes to appeal against a discovery assessment, they may wish to appeal both on the grounds that HMRC had not met the tests for the issue of an assessment and also on the substantive grounds of the content of the assessment itself.
TMA 1970, s 29(8) specifies that an objection to the making of an assessment under this section on the grounds that
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