Discovery assessments – whether information made available to HMRC before enquiry window closed – whether HMRC could reasonably have been expected to be aware of insufficiency of tax before that time – date on which discovery was made – whether ‘stale’ – held discovery assessments valid – appeals dismissed
[2021] UKFTT 76 (TC)
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.663653