Commentary

A6.717 Discovery—double taxation relief schemes or arrangements (returns prior to 1 April 2018)

Administration and compliance

A6.717 Discovery—double taxation relief schemes or arrangements (returns prior to 1 April 2018)

A6.717 Discovery—double taxation relief schemes or arrangements (returns prior to 1 April 2018)

The discovery provisions allow an HMRC officer to make an assessment to recover a loss of tax where certain conditions are met1. A discovery assessment is often used if the time limit to open an enquiry into the matter has passed. For details of the conditions, see A6.703.

The commentary below discovery in cases involving double tax relief schemes or arrangements where the tax return had a filing date prior to 1 April 2018.

Note that the commentary below refers only to the legislation as it applies

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