Discovery and onwards. By Simon Sweetman

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As the twin concepts of 'discovery' and 'self assessment' spiral into free fall Simon Sweetman makes a leap for the cockpit

The recent article by Keith Gordon looked with some foreboding at the new rules in Schedule 36 to what is now the Finance Act 2008. There seems to be a feeling that everything has got worse, though the stated intention was merely a levelling of HMRC's powers across various taxes, and the negotiations ensured the retention of the enquiry window as a concept the original plan would have done away with it altogether.

There even seems to be a certain nostalgia for S.20 TMA 1970, which seems a little strange, given that it was pro...

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