Self-assessment was meant to bring greater finality to taxpayers' affairs, but cutbacks at HMRC mean that fewer enquiries are being pursued. Consequently, when errors are picked up, HMRC are increasingly relying on their powers to make discovery assessments.

Frequently, however, HMRC overlook (and often fail even to mention) the statutory safeguards that are intended to protect taxpayers from challenges outside a formal SA enquiry. It is only with a clear guide as to the extent of HMRC's powers that advisers can ensure that they protect their clients from inappropriate challenges.

The rules have been subject to considerable scrutiny, particularly in the past five years, and the author of this title has been involved in many of the leading cases. His book provides tax advisers with a clear and comprehensive guide to the rules concerning discovery assessments and contains much practical advice explaining how such assessments may be challenged.

The second edition includes (among other aspects) updated commentary on the key ingredients of a discovery assessment, the meaning of "deliberate conduct" and the concept of assessments becoming "stale".