EM3230 | Discovery: making a discovery - whether there is a discovery: contents
From HM Revenue & Customs · Enquiry Manual
Contents6 entries
- EM3231Discovery: making a discovery - whether there is a discovery: who makes it
- EM3232Discovery: making a discovery - whether there is a discovery: making an assessment - qualifying conditions - careless or deliberate behaviour
- EM3233Discovery: making a discovery - whether there is a discovery: was the information made available
- EM3234Discovery: making a discovery - whether there is a discovery: practice generally prevailing
- EM3235Discovery: making a discovery - whether there is a discovery: checking a potential discovery position - information powers - Schedule 36, FA 2008
- EM3236Discovery: making a discovery - whether there is a discovery: presumption of continuity