'loss of tax'

Commentary – Gordon on Discovery Assessments 3.2.1

Assessments

Address to which sent

Commentary – Gordon on Discovery Assessments 8.1.3

Bank payroll tax

Legislation/Regulatory – FA2010 Sch. 1, para. 25

Burden of proof

Commentary – Gordon on Discovery Assessments 8.3.3

Controlled foreign companies

Legislation/Regulatory – FA98 Sch. 18, para. 44(3)

Corporation tax self-assessment

– see Corporation tax self-assessment (CTSA)

Descriptive wording in

Commentary – Gordon on Discovery Assessments 6.1

Generally

Legislation/Regulatory – SP 8/91

Purpose of

Commentary – Gordon on Discovery Assessments 9.2.1

Time limits for

Commentary – Gordon on Discovery Assessments 3.2.3Gordon on Discovery Assessments 7.1

Conditions for

Commentary – Gordon on Discovery Assessments 2.3Gordon on Discovery Assessments 8.5

Corporation tax powers

Commentary – Gordon on Discovery Assessments 3.5.1

Documents

Case Law – R. v. Inland Revenue Commissioners, ex parte Taylor. [1988] BTC 265 ; R. v. Inland Revenue Commissioners, ex parte Taylor. [1988] BTC 451

Documents, Crown proceedings

Legislation/Regulatory – CPA47 s. 28

Facts and law

Commentary – Gordon on Discovery Assessments 3.2.2

Key ingredients

Commentary – Gordon on Discovery Assessments 3.2.3

Meaning of

Change of view

Commentary – Gordon on Discovery Assessments 3.2.1Gordon on Discovery Assessments 3.2.4

Facts and laws

Commentary – Gordon on Discovery Assessments 3.2.2

Generally

Commentary – Gordon on Discovery Assessments 3.1

Level of knowledge

Commentary – Gordon on Discovery Assessments 3.2.3

Loss of tax

Commentary – Gordon on Discovery Assessments 3.2.1

More likely than no

Commentary – Gordon on Discovery Assessments 3.2.3

Need for something new

Commentary – Gordon on Discovery Assessments 3.2.2Gordon on Discovery Assessments 3.3

Not based on legal evidence

Commentary – Gordon on Discovery Assessments 3.2.3

What must be discovered?

Commentary – Gordon on Discovery Assessments 3.2.1

Wide meaning of

Commentary – Gordon on Discovery Assessments 3.2.3

Restaurant business, back duty

Case Law – Scott & Anor t/a Farthings Steak House v McDonald (HMIT) (1996) Sp C 91

Self-assessment

Legislation/Regulatory – SP 1/06 ; TMA70 s. 29

Situations constituting

Commentary – Gordon on Discovery Assessments 3.2.5

Staleness

Commentary – Gordon on Discovery Assessments 3.3Gordon on Discovery Assessments 8.4

Timing of

Commentary – Gordon on Discovery Assessments 3.4