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Issue:
4158
/
Categories:
Comment & Analysis
, Arctic Systems
, HMRC powers
, Jones v. Garnett
, Admin
KEITH GORDON, ANDREW WATTERS, JONATHAN LEVY and MIKE TRUMAN spoke at the recent powers breakfast briefing held by Taxation and BLP
KEY POINTS
- Possible challenges to discovery assessments
- HMRC have increasing powers with regard to compliance checks
- HMRC's expanding criminal investigative powers
HMRC powers were the subject of a breakfast briefing hosted by Taxation and Berwin Leighton Paisner which took place on 29 April 2008 in central London.
Short articles from Keith Gordon Andrew Watters and Jonathan Levy follow. Mike Truman's talk was based on his article Carrier bag blues. He discussed Sch 37 'Record keeping' and Sch 36 Part 2 'Powers to inspect businesses etc'.
Discovery assessments
Keith M Gordon MA(Oxon) FCA CTA(Fellow) barrister
Discovery assessments are HMRC's tool for raising tax outside the context of a self assessment enquiry. Although discovery assessments are often made when an enquiry in respect of one tax year (or accounting period) highlights apparent errors in respect of another ...
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