HMRC not entitled to discovery assessment
It's good to see that HMRC's attempted power-grab does occasionally reach limits...
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HMRC not entitled to discovery assessment | AccountingWEB
It's good to see that HMRC's attempted power-grab does occasionally reach limits...
HMRC will not simply be able to open a discovery assessment if an investigation opportunity has fallen out of the 12-month window, according to an upper tribunal ruling.
Full story here (login required):
HMRC not entitled to discovery assessment | AccountingWEB


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