A6.717 Discovery—Double Taxation Relief Schemes Or Arrangements (Returns Prior To 1 April 2018)

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.7 Discovery / A6.717 Discovery—double taxation relief schemes or arrangements (returns prior to 1 April 2018)

Commentary

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 to open an enquiry into the matter has passed. For details of the conditions, see A6.703.

The commentary below discovery in cases involving double

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B3.325 General exclusions—first-year qualifying expenditure

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

E8.810 Application for a National Insurance number

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