EM3306 - Reopening Earlier Years: Discovery - Meaning and Interpretation

Discovery:-

In Aramayo (6 TC 279) Bray J said:

“it seems to me to be quite clear that the word " discover " cannot mean ascertain by legal evidence; it means, in my Opinion, simply comes to the conclusion "from the examination he makes, and, if he likes, from any information he receives.”

This decision was quoted with approval in ex parte Hooper case (7 TC 59) , the Lord Chief Justice saying:

“Mr. Justice Bray was of opinion that the words " If the Surveyor discovers " means if the Surveyor "comes to the conclusion from the examination he makes and from any information he may choose to receive"; Mr. Justice Avory thought that the word discovers in this section means "has reason to believe"; Mr. Justice Lush took the word as equivalent to finds" or "satisfies himself." “.

See EM3311 to EM3313 for further cases concerning whether the officer had made a discovery.

S.29 TMA 1970 enables an officer of HMRC to make an assessment in the amount, or the further amount, which ought in the officer’s opinion to be charged. Before SA, s.29 enabled the officer to make an assessment “to the best of his judgment” – see EM3314