This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.
By completing this module you will be able to:
- know when an assessment can be issued;
- understand the meaning of 'discovers' in order to check whether an assessment has been validly raised;
- know the time limits for raising an assessment and the deadline for appealing; and
- be aware of recent case law to understand when an appeal may be successful and to understand the issues likely to be contentious.
This CPD module takes 20 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 lecturer is Meg Wilson CTA, senior tax writer at Croner-i.
If you're already a subscriber, you can log in to access this CPD module.