Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

TMA discovery rules on SA returns

31 January 2018 / Robert Maas
Issue: 4633 / Categories: Comment & Analysis

Know your TMA


  • The discovery rules in TMA 1970 s 29 date from the introduction of self assessment.
  • HMRC must prove it is entitled to raise an assessment because a tax underpayment has been discovered.
  • The test in s 29(5) is what the officer could be expected to know from information provided by the taxpayer.
  • Level of an officer’s reasonable knowledge and understanding.

For many years I have been involved with the Central London Small Practitioners Group of Chartered Accountants. Nowadays this is primarily a tax discussion group – probably because the agenda tends to feature topics I have come across in the previous month that I think would be of wider interest. One of our members Nathan Steinberg is Mr Cooke’s accountant. He wanted to fight the case but recognised that the...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have

back to top icon