Commentary

A6.716 Discovery—companies

Administration and compliance

A6.716 Discovery—companies

A6.716 Discovery—companies

The discovery provisions relating to companies are found at FA 1998, Sch 18, paras 41 onwards. The legislation very closely follows that relating to individuals and all of the key concepts discussed above are also relevant to discovery in personal tax cases. The following differences should be noted.

  1.  

    (1)     The definition of available information is

  2.  

    Information contained in:

    1.  

      (i)     the company's tax return (or in accompanying documents) for the period concerned or either of the two preceding accounting periods

    2.  

      (ii)     any claim by the company (or in accompanying accounts, statements or documents)

    3.  

      (iii)     any documents, accounts

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