Discovery
'loss of tax'
Assessments
Address to which sent
Bank payroll tax
Burden of proof
Controlled foreign companies
Corporation tax self-assessment
Descriptive wording in
Generally
Purpose of
Time limits for
Conditions for
Corporation tax powers
Documents
Documents, Crown proceedings
Facts and law
Key ingredients
Meaning of
Change of view
Facts and laws
Generally
Level of knowledge
Loss of tax
More likely than no
Need for something new
Not based on legal evidence
What must be discovered?
Wide meaning of
Restaurant business, back duty
Self-assessment
Situations constituting
Staleness
Timing of