8.4 Practical consequences of where burden of proof falls
The need to satisfy the burden of proof
Although not universally true, it is the case that HMRC sometimes fail to alert taxpayers to the fact that the validity of their discovery assessment is dependent on certain statutory conditions being fulfilled. It is not clear whether this silence is due to the officerʼs own ignorance or oversight or whether it is in the hope that the taxpayer is unaware of the challenges that need to be made.
As noted at 2.2.3 and 6.1 above, HMRC are required to prove that each statutory component of a discovery assessment is satisfied unless the point has been expressly conceded by the taxpayer.