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 discovery as it applies to partnerships.
Discovery as it applies to partnerships
The discovery provisions relating to partnerships are found at in TMA 1970, s 30B. The legislation very closely follows that relating to individuals and all of the key concepts discussed in A6.701–A6.714 are also relevant to discovery in partnership cases.
The following differences should be noted2:
- Ìý
(1)ÌýÌýÌýÌý the basic condition refers to the partnership statement by the person who delivered the partnership
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