Case law

Commentary – Gordon on Discovery Assessments 5.7

Complex law

Commentary – Gordon on Discovery Assessments 5.7.3

Difference of opinion with HMRC

Commentary – Gordon on Discovery Assessments 5.7.4

Insufficiency of (generally)

Commentary – Gordon on Discovery Assessments 5.1

Need for a tax return

Commentary – Gordon on Discovery Assessments 5.1.2

Not a guarantee against discovery

Commentary – Gordon on Discovery Assessments 5.7.3

Officer

Commentary – Gordon on Discovery Assessments 5.3

Statutory test

Commentary – Gordon on Discovery Assessments 5.2

Tax avoidance schemes

Commentary – Gordon on Discovery Assessments 5.5.3Gordon on Discovery Assessments 7.2.4