Log in to your account

FREE Sign up to Accountancy Daily and enjoy

- Unlimited analysis & case report access
- Exclusive surveys & industry updates
- And much, much more...
Meg Wilson, tax writer at Croner-I, examines when HMRC can use discovery assessments, particularly in light of last month’s Supreme Court decision in R & C Commrs v Tooth [2021] BTC 15. It also highlights issues concerning discovery assessments that still require clarity