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Preconditions for making a discovery assessment were satisfied

By Mark McLaughlin, April 2022

HMRC was entitled to make a discovery assessment on the appellant’s income and gains as the First-tier Tribunal’s conclusion that the assessment was ‘stale’ was wrong in law, but there was no error of law in the First-tier Tribunal’s conclusion in the alternative on the ‘information condition’ and ‘practice condition’ for discovery assessment purposes.

The appellant submitted his self-assessment return for the

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