{"id":365,"date":"2020-12-03T14:15:05","date_gmt":"2020-12-03T14:15:05","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=365"},"modified":"2020-12-07T12:42:24","modified_gmt":"2020-12-07T12:42:24","slug":"plucked-out-of-thin-air-by-mark-mclauglin-for-bloomsburys-hmrc-investigations-handbook","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/plucked-out-of-thin-air-by-mark-mclauglin-for-bloomsburys-hmrc-investigations-handbook\/","title":{"rendered":"&#8220;Plucked Out of Thin Air&#8221; by Mark McLauglin for Bloomsbury&#8217;s &#8220;HMRC Investigations Handbook&#8221;"},"content":{"rendered":"\n<p><em><a href=\"https:\/\/taxinvestigation.co\/new\/contributors\/\">Mark McLaughlin<\/a> asks whether some discovery assessments are really made using HMRC\u2019s best judgment<\/em>.<\/p>\n\n\n\n<p>HMRC\u2019s discovery powers are an important and valuable weapon in its tax compliance armoury. There are separate discovery provisions for individuals and companies. This article focuses on the former (TMA 1970, s 29).&nbsp;<\/p>\n\n\n\n<p>The discovery legislation broadly provides for an HMRC officer (or HMRC) to make an assessment of income tax or capital gains tax which in their opinion ought to be charged in order to make good a loss of tax brought about due to (for example) a taxpayer\u2019s omission or under-declaration of income or gains.<\/p>\n\n\n\n<p>Download the article with the link below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Plucked-out-of-thin-air_-by-Mark-McLauglin-for-Bloomsburys-_HMRC-Investigations-Handbook_-1.pdf\">Plucked-out-of-thin-air_-by-Mark-McLauglin-for-Bloomsburys-_HMRC-Investigations-Handbook_-1<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Plucked-out-of-thin-air_-by-Mark-McLauglin-for-Bloomsburys-_HMRC-Investigations-Handbook_-1.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin asks whether some discovery assessments are really made using HMRC\u2019s best judgment.<br \/>\nHMRC\u2019s discovery powers are an important and valuable weapon in its tax compliance armoury. There are separate discovery provisions for individuals and companies. This article focuses on the former (TMA 1970, s 29). <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":{"0":"post-365","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-archive-articles-february-march-2020"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=365"}],"version-history":[{"count":4,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/365\/revisions"}],"predecessor-version":[{"id":539,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/365\/revisions\/539"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}