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PETER PENNEYCARD reviews 'discovery' following the Revenue guidance published at Christmas.
EVEN WHEN PARAPHRASED Taxes Management Act 1970 s 29(1) makes a long opening sentence; but it is impossible to consider the post-Veltema debate without it so you have been warned!
'If an Inspector of Taxes discovers that any income which ought to have been assessed to income tax or chargeable gains which ought to have been assessed to capital gains tax have not been assessed or that an assessment to tax is or has become insufficient or that any relief which has been given is or has become excessive then the Inspector may make an assessment in the amount or the further...
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