where using estimates in self employed acs as a result of data loss on clients computer is white space disclosure required or can one rely on reasonable and reliable estimation to avoid unnecessary disclosure?
nick farrow
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White space is our friend!
I agree with the previous post. I use the white space in great detail and have done for the last three years. I have never had an enquiry as a result of anything I've written but as you know ... if you have told them something then it should prevent a discovery assessment later on.