Discovery assessments
Accounts, wrong practice in drawing up
Additional capital gains tax
Agreements with the inspector
Amendment of assessment
Additional assessments stand good
Discharge of burden of proof
Increase in assessments
Property transactions
Validity of
Appeals
Argument that liability resolved under Confiscation Orders granted under the Proceeds of Crime Act 2002
Generally
Breach of human rights
Burden of proof
Burden of proof to revert to appellants
Capital losses on investments against bank interest, incorrect deduction
Car and fuel benefit, motorhome
Careless or deliberate conduct
Claims
Closure notice
Competence issues
Conditions of s. 29(4) and (5) satisfied
Conditions of s. 29(5) not met
Death of taxpayer
Effect of Confiscation Order
Error in tax return
Error due to carelessness on part of the appellant
Generally
HMRC entitled to raise a discovery assessment
Error or mistake in returns
Executor having distributed estate
Expenditure related to motor rallying
Fraud
Generally
Profit/interest credited to appellant through postdated cheques
Full disclosure of bank accounts
Generally
HMRC to show prima facie case
Hypothetical HMRC officer 'aware' of insufficiency from information
Information
Insufficiency of tax
Insurance policy transactions, tax avoidance scheme
Interest
Loss relief claims not within tribunal's jurisdiction as not finally determined by HMRC
Non-attendance of appellant
On course bookmaker
Onus of proof
Partnership returns
Payments on account
Post-transaction valuation check, validity of assessment
Power to issue
Private residence relief
Prompted careless inaccuracy in tax return
Quantum of assessments to be adjusted
Sales omitted
Section 95 and schedule 24 penalties
Settlors for tax purposes of a non-UK trust
Statutory restriction on Revenue's power to make
Sufficient evidence to displace assessments/closure notices
Tax avoidance scheme, allowable loss
Capital redemption policies
Generally
Time limit issues
Time limits
Transfer of house from company to taxpayer for no consideration
Trust tax return 'information made available' to hypothetical officer
Undeclared cash sales/undeclared income
Allegations of fraud
Takeaway meal business
Undeclared trading profits
Underdeclared employment income
Unexplained lodgements into bank accounts
Validity
Veltema judgment
When they may be issued
