Commentary

A6.424 Consequential claims to reliefs or allowances following closure of an enquiry

Administration and compliance

A6.424 Consequential claims to reliefs or allowances following closure of an enquiry

A6.424 Consequential claims to reliefs or allowances following closure of an enquiry

A taxpayer is entitled to any reliefs or allowances for income and capital gains tax, to which he would have been entitled if he had made a claim (other than an election to transfer married couple's allowance) within the normal time limits, where:

  1.  

    •     the completion of an enquiry involves the making or determination of a discovery assessment to recover a loss of tax brought about through careless or deliberate behaviour1

  2.  

    •     a self-assessment enquiry is settled by amendment of a return to recover tax lost through careless

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