EM3250 | Discovery: issuing discovery assessments: contents
From HM Revenue & Customs · Enquiry Manual
Contents7 entries
- EM3251Discovery: issuing discovery assessments: qualifying conditions and evidence needed to issue a discovery assessment
- EM3252Discovery: issuing discovery assessments: making versus notifying
- EM3253Discovery: issuing discovery assessments: examples of where discovery assessments may and may not be made
- EM3254Discovery: issuing discovery assessments: review of working cases
- EM3257Discovery: issuing discovery assessments: authorisation required for ETL assessments
- EM3258Discovery: issuing discovery assessments: notification to taxpayer
- EM3259Discovery: issuing discovery assessments: onus of proof for ETL assessments