Defence against discovery assessments

Commentary – Gordon on Discovery Assessments 6.4.2

Discovery powers

Commentary – Gordon on Discovery Assessments 3.6.2Gordon on Discovery Assessments 4.8.2

Information deemed available to HMRC officer

Commentary – Gordon on Discovery Assessments 5.5.3

Insufficiency of disclosure

Commentary – Gordon on Discovery Assessments 5.9.2

Time limits for discovery assessment

Commentary – Gordon on Discovery Assessments 7.6.2