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CCM13000 | Discovery Decisions - Contents

From HM Revenue & Customs · Claimant Compliance Manual

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Contents22 entries

  1. CCM13010Discovery Decisions: General
  2. CCM13020Discovery Decisions: Meaning of
  3. CCM13030Discovery Decisions: Earliest date at which a Discovery Decision may be made
  4. CCM13040Discovery Decisions: Where a person's income tax liability is revised
  5. CCM13050Discovery Decisions: When is a person's income tax liability revised
  6. CCM13060Discovery Decisions: Time limit for S20(1) decision
  7. CCM13070Discovery Decisions: SA Enquiries concluded by Contract Settlement
  8. CCM13080Discovery Decisions: Earliest date at which Discovery Decision should be made
  9. CCM13090Discovery Decisions: S20(1) Decision - Reasonable grounds for believing
  10. CCM13095Discovery Decisions: Example of reasonable grounds for believing
  11. CCM13100Discovery Decisions: Discovery Decision where fraud or neglect is involved
  12. CCM13110Discovery Decisions: Time limit for S20(4) decision
  13. CCM13150Discovery Decisions: Fraud or neglect - Opening the discovery enquiry
  14. CCM13170Discovery Decisions: Income tax liability revised AND fraud/neglect established
  15. CCM13200Discovery Decisions: General Approach
  16. CCM13204Discovery Decisions: Discovery Arising From An Existing Enquiry
  17. CCM13206Discovery Decisions: No Existing Enquiry
  18. CCM13210Discovery Decisions: Discovery - Extending an enquiry under S19
  19. CCM13250Discovery Decisions: No formal information powers
  20. CCM13260Discovery Decisions: How to arrive at appropriate decision
  21. CCM13270Discovery Decisions: Time limit for making a discovery decision about to expire - review of working cases
  22. CCM13280Discovery Decisions: Discovery decisions not to be made routinely as part of S19 enquiries