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In Ian Daisley v National Crime Agency [2018] TC 6851, it was held that discovery assessments made by the National Crime Agency (NCA) were validly made. There were no grounds to displace the assessments.

Comment

'Staleness' in discovery assessments is a hot topic: the concept being that HMRC should act swiftly once it is aware of any under assessment. The facts and circumstances of this case were quite unique

Useful guides

Best judgment (VAT) assessments

Discovery assessments 

External links

Ian Daisley v National Crime Agency [2018] TC 6851 


 

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