Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Documentary Evidence

Documentary Evidence

Price: £250.00

Rook and Ward

Read more...


Welcome to Wildys

Watch


Wildy, Simmonds & Hill

New Edition
Small Claims Procedure in the County Court: A Practical Guide
Includes guide to Road Traffic Act Small Claims Protocol


The Complete List...


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Discovery Assessments: How to Challenge Them 2nd ed


ISBN13: 9781912386161
Previous Edition ISBN: 9781908545145
Published: February 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00



Low stock.

The only book on the market that focuses exclusively on the topic of discovery assessments.

Self-assessment was meant to bring greater finality to taxpayers' affairs, but cutbacks at HMRC mean that fewer enquiries are being pursued. Consequently, when errors are picked up, HMRC are increasingly relying on their powers to make discovery assessments. Frequently, however, HMRC overlook (and often fail even to mention) the statutory safeguards that are intended to protect taxpayers from challenges outside a formal SA enquiry. It is only with a clear guide as to the extent of HMRC's powers that advisers can ensure that they protect their clients from inappropriate challenges.

The rules have been subject to considerable scrutiny, particularly in the past seven years, and the author of this title has been involved in many of the leading cases. His book provides tax advisers with a clear and comprehensive guide to the rules concerning discovery assessments and contains much practical advice explaining how such assessments may be challenged.

New for this edition:

  • the extended time limits for offshore-related matters
  • analysis of the decision in Anderson summarising the key ingredients of a discovery assessment
  • case law concerning staleness of assessments
  • the meaning of “deliberate conduct”
  • case law concerning section 29(5) (Hicks), and
  • other case law and legislative developments concerning the validity of discovery assessments

Subjects:
Taxation
Contents:
1. Overview of the book
2. Introduction to discovery assessments
3. The meaning of “discover”
4. Careless or deliberate conduct
5. Insufficiency of disclosure
6. Defences against a discovery assessment
7. Time limits for discovery assessments
8. Procedural matters
9. Consequential claims by taxpayers
10. Interaction between discovery assessments and investigatory powers

Appendix 1 – Statement of Practice 8 (1991) (Annotated)
Appendix 2 – Statement of Practice 1 (2006) (Annotated)

Series: Claritax Books

Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£75.00
Schedule 36 Notices - HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
£85.00
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
£95.00
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
£95.00
Pension Tax Guide 2020-21 ISBN 9781912386369
Published August 2020
Claritax Books
Out of print
Financial Planning with Trusts 2020-21 ISBN 9781912386338
Published August 2020
Claritax Books
Out of print
£95.00
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
£70.00
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
£85.00
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
£80.00
A-Z of Plant & Machinery 2020-21 ISBN 9781912386277
Published April 2020
Claritax Books
Out of print
Capital Allowances 2020-21 ISBN 9781912386284
Published April 2020
Claritax Books
Out of print
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
Property Investment: A Tax Guide ISBN 9781908545749
Published October 2019
Claritax Books
£95.00
Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
£85.00
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
Out of print
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
£80.00
Out of print
Personal Representatives: A Guide for Tax Practitioners ISBN 9781912386116
Published March 2019
Claritax Books
Out of print
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
£40.00
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
£85.00
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
£85.00
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
Enterprise Investment Scheme and Other Venture Capital Reliefs ISBN 9781912386048
Published May 2018
Claritax Books
£85.00
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Construction Industry Scheme: Guidance and Commentary 2nd ed ISBN 9781908545954
Published November 2017
Claritax Books
£75.00
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Out of print
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print