Discovery Assessments and Challenges
CTM Law advises on HMRC discovery assessments, including challenges to the validity of the discovery and the statutory conditions required for assessment.
Our Work Includes
- challenges to "new information"
- time-limit disputes
- careless vs deliberate behaviour issues
- withdrawal of invalid assessments
- Tribunal appeals
Approach
Discovery cases turn on statute and evidence. We focus on:
- whether a valid discovery exists
- HMRC's decision-making process
- statutory preconditions
- procedural fairness