Commentary

A6.702 Historical context to discovery powers

Administration and compliance

A6.702 Historical context to discovery powers

A6.702 Historical context to discovery powers

Discovery has been an issue in the tax system for at least two hundred years: the 1803 act: (43 Georgii III cap 122) contained the following provision relating to window tax:

'And be it further enacted, That in case any Surveyor or Inspector herein mentioned shall receive any Notice, or shall otherwise find or discover that any Window or Light in any such Dwelling House, liable to the said Duties, hath been newly made or restored as aforesaid which Window or Light hath not been charged in the Assessment for that Year, then such Surveyor or Inspector shall and is hereby required to certify the same in Writing under his Hand, by way of Charge, to any two or more of the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial