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issue related to chapter 15 (some lines from discovery assessments)..

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › issue related to chapter 15 (some lines from discovery assessments)..

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Tax Tutor.
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    Posts
  • June 1, 2017 at 9:42 am #389414
    mianshehzaibquyoom
    Participant
    • Topics: 4
    • Replies: 2
    • ☆

    PAGE 104(OT NOTES) SIR I M NOT UNDERSTANDING IT .. PLZ HELP ME
    c) A discovery assessment can only be made if:
    HMRC could not reasonably be expected to have been aware of a loss of tax and are supplied with information to draw their
    attention to a contentious matter such as the use of a valuation or estimate.

    June 2, 2017 at 5:39 am #389616
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    This is such a small issue it really is not worth your concern if you do not understand the form of words used – you should focus on the core computational aspects of each of the taxes – it is those core issues that will decide whether you pass or fail!

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