In this month’s exclusive Accountancy Daily CPD module, we examine the risks of discovery assessments, time limits and action to take
This module will enable you to:
- understand when HMRC may raise a discovery assessment;
- identify the time limits for HMRC to make a discovery;
- understand how disclosure can protect from discovery;
- and advise on the case law on staleness.
This CPD module takes 25 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course has been prepared by Julie Clift, tax writer at Croner-i
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