Commentary

A6.717 Discovery—double taxation relief schemes or arrangements

Administration and compliance

A6.717 Discovery—double taxation relief schemes or arrangements

A6.717 Discovery—double taxation relief schemes or arrangements

The limits on HMRC powers to issue discovery assessments in s 29(4) and (5) (see A6.709 and A6.710 respectively) do not apply as regards any income or chargeable gains of the taxpayer in relation to which the taxpayer has been given, after any enquiries have been completed into the taxpayer's return, a notice under s 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief).

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