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Home / Simons-Taxes / Administration and compliance / Part A6 Enquiries, compliance checks and investigations / Division A6.7 Discovery

Division A6.7 Discovery

Administration and compliance

Division A6.7 Discovery

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A6.701 HMRC's discovery powers鈥攊ntroduction

A6.702 Historical context to discovery powers

A6.703 Discovery鈥攐verview

A6.704 Discovery鈥攚hat is meant by the term discover?

A6.705 Timing of a discovery鈥攃an a discovery become stale?

A6.706 Discovery鈥攚ho makes the discovery?

A6.707 Discovery鈥攔estrictions on HMRC's power to issue discovery assessments

A6.708 Discovery鈥攑revailing practice

A6.709 Discovery鈥攃areless or deliberate behaviour

A6.710 Discovery鈥攁vailable information and the 'hypothetical officer'

A6.711 Discovery鈥攖ime limits for discovery assessments

A6.712 Discovery鈥攃hallenging an assessment

A6.713 Discovery鈥攂urden of proof

A6.714 The relationship between a discovery and an assessment

A6.715 Discovery鈥攑artnerships

A6.716 Discovery鈥攃ompanies

A6.717 Discovery鈥攄ouble taxation relief schemes or arrangements (returns prior to 1 April 2018)

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