EM2000 - Working the enquiry: reviewing earlier years: contents
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EM2001Introduction
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EM2002Limits
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EM2004Further profits for years subject to an earlier enquiry
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EM2010Approach to quantification
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EM2011Working methods
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EM2012Scaling back accounts figures
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EM2013Capital statements
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EM2014Combination of methods
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EM2020Concentrating adjustments in current year
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EM2021Private use adjustment
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EM2022Private use adjustment - examples
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EM2025Resistance
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EM2027Outstanding returns - action to take including determination of tax
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EM2028Outstanding returns: determination of tax: determination strategy
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EM2029AOutstanding returns: determination of tax: calculating the amount to be determined
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EM2029BOutstanding returns: determination of tax: requesting a determination
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EM2030Making discovery assessments
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EM2032Protective assessments
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EM2035Tribunal Hearings