Gordon on Discovery Assessments
- ABOUT THIS SERVICE
- 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)
- APPENDIX 3 – STATUTORY INSTRUMENTS
Gordon on Discovery Assessments guides the reader through the various issues relating to discovery assessments. The service focuses on the rules as they apply to income tax and capital gains tax, but then considers the variants to these rules so far as other taxes are concerned.
In short, the service covers:
- the various conditions for making a discovery assessment;
- how discovery assessments may be challenged;
- consequential claims by taxpayers in light of a discovery assessment;
- the relationship between discovery assessments and HMRCʼs investigatory powers.
This third edition fully reflects the Supreme Court Tooth decision, as well as further case law on "reasonable disclosure". Other new material includes the interaction of discovery assessments and standalone tax charges (eg pension scheme sanctions and HICBC), changes in connection with Making Tax Digital and higher level appeals.
About the author:
Keith M Gordon MA (Oxon), FCA, CTA (Fellow), Barrister practises from Temple Tax Chambers in London. He previously worked as a chartered accountant and chartered tax adviser. His practice covers all areas of tax, and also related areas including partnership disputes and professional negligence. He regularly appears in the Tax Tribunals and the higher Courts.
Keith lectures and writes extensively and won the ‘tax writer of the year’ category in the 2013 LexisNexis Taxation awards, having been a runner-up in 2006 and 2012. In addition, Keith won the CTA of the Year category at the 2009 awards.
Keithʼs recent cases include R & C Commrs v Cotter  BTC 50 and R & C Commrs v Charlton  BTC 1,634. He was also junior Counsel for the taxpayer in Jones v Garnett (HMIT)  BTC 476 (the ‘Arctic Systems’ case) in the Court of Appeal and the House of Lords.
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