– see also Deliberate conduct

Alternative tests

Commentary – Gordon on Discovery Assessments 4.4.3

Application of test for all assessments

Commentary – Gordon on Discovery Assessments 4.3.3

ATED

Commentary – Gordon on Discovery Assessments 4.7.3

Carelessness in practice

Commentary – Gordon on Discovery Assessments 4.5.3

Case law

Commentary – Gordon on Discovery Assessments 4.5.2

Causal link to loss of tax

Commentary – Gordon on Discovery Assessments 4.4.1

Claims, elections etc. (restriction of)

Commentary – Gordon on Discovery Assessments 9.4.4

Condition for discovery assessment

Commentary – Gordon on Discovery Assessments 4.1

Corporation tax

Commentary – Gordon on Discovery Assessments 4.7.1

Deliberate conduct

Commentary – Gordon on Discovery Assessments 4.6

Fraudulent or negligent conduct

Commentary – Gordon on Discovery Assessments 4.3.1Gordon on Discovery Assessments 4.4.3

Generally

Commentary – Gordon on Discovery Assessments 4.1

Multiple errors

Commentary – Gordon on Discovery Assessments 8.5

Person acting on taxpayer's behalf

Commentary – Gordon on Discovery Assessments 4.4.2Gordon on Discovery Assessments 4.5.3

Reasonable care (as defence)

Commentary – Gordon on Discovery Assessments 4.5.1

Reasonable excuse

Commentary – Gordon on Discovery Assessments 4.5.3

SDLT

Commentary – Gordon on Discovery Assessments 4.7.2

Statutory test

Commentary – Gordon on Discovery Assessments 4.4Gordon on Discovery Assessments 4.5.1

Subjective or objective carelessness

Commentary – Gordon on Discovery Assessments 4.5.2

Time limit for discovery assessment

Commentary – Gordon on Discovery Assessments 7.2.3

Transitional rules (2010-2012)

Commentary – Gordon on Discovery Assessments 4.3.2