Commentary

A6.715 Discovery—partnerships

Administration and compliance

A6.715 Discovery—partnerships

A6.715 Discovery—partnerships

The discovery provisions relating to partnerships are found at in TMA 1970, s 30B. The legislation very closely follows that relating to individuals and all of the key concepts discussed above are also relevant to discovery in partnership cases. The following differences should be noted

  1.  

    (1)     the basic condition refers to the partnership statement by the person who delivered the partnership return (the representative partner) for any period rather than a return

  2.  

    (2)     If the office makes a discovery he may amend the return to make good the errors and give notice to that partner of

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