Assessment

Case Law – Halil. [1993] BVC 772

Balance between fact and law

Commentary – Gordon on Tax Appeals 8.7.5

Civil fraud penalty, dishonesty

Case Law – Gandhi Tandoori Restaurant. (1989) 4 BVC 535 ; Hanif. [1991] BVC 856 ; Martin. [1991] BVC 516

Civil fraud, co-operation and mitigation

Commentary – Indirect Tax Reporter ¶59-780

Discharge of, amendment of assessment

Case Law – Ouerradi [2010] TC 00280 ; Walton [2010] TC 00273

Discovery assessments

Commentary – Gordon on Discovery Assessments 8.3.3 ; Gordon on Tax Appeals 8.7.3

Domicile cases

Commentary – Gordon on Discovery Assessments 8.3.2

Falling on both parties

Commentary – Gordon on Tax Appeals 8.8.6

Generally

Commentary – Gordon on Discovery Assessments 8.3 ; Gordon on Tax Appeals 8.7

Increase in, amendment of assessment

Case Law – McInally [2016] TC 05255

Information notices

Commentary – Gordon on Tax Appeals 8.7.4

More than one taxpayer

Commentary – Gordon on Tax Appeals 8.8.7

Penalty cases

Commentary – Gordon on Tax Appeals 8.7.6

Penalty proceedings, sufficient evidence

Case Law – Khawaja v Revenue and Customs Commissioners. [2013] BTC 1,995

Practical consequences

Commentary – Gordon on Discovery Assessments 8.4

Prevailing practice

Commentary – Gordon on Discovery Assessments 8.3.3

Revised order of submissions

Commentary – Gordon on Tax Appeals 8.8.5

Separate hearings

Commentary – Gordon on Discovery Assessments 8.4

Straightforward cases

Commentary – Gordon on Tax Appeals 8.7.1

Substantive matter

Commentary – Gordon on Discovery Assessments 8.3.2

Taxpayer: best judgment assessment

Commentary – Indirect Tax Reporter ¶58-405

Transferring to HMRC

Commentary – Gordon on Tax Appeals 8.7.2

Unjust enrichment

Commentary – Indirect Tax Reporter ¶55-435

What needs to be proven and when

Commentary – Gordon on Discovery Assessments 8.4