Burden of proof
Assessment
Balance between fact and law
Civil fraud penalty, dishonesty
Civil fraud, co-operation and mitigation
Discharge of, amendment of assessment
Discovery assessments
Domicile cases
Falling on both parties
Generally
Increase in, amendment of assessment
Information notices
More than one taxpayer
Penalty cases
Penalty proceedings, sufficient evidence
Practical consequences
Prevailing practice
Revised order of submissions
Separate hearings
Straightforward cases
Substantive matter
Taxpayer: best judgment assessment
Transferring to HMRC
What needs to be proven and when