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Home Forums Patrick Cannon How do you protect against the issue of a discovery assessment? Reply To: How do you protect against the issue of a discovery assessment?

#281
Patrick Cannon
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If you wish to achieve protection from a discovery assessment you will need to make a disclosure. HMRC Statement of Practice 1/06 sets out the extent of the disclosure required. SDLT Technical News issue 4, March 2007 confirms that SP1/06 applies to SDLT. By making a disclosure you will almost certainly find that the land transaction is put under enquiry.