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

Unjust enrichment

What needs to be proven and when