SpC 692 (2008) Corbally-Stourton v HMRC.

Discovery. Nature of an Assessment - HMRC won. 

Case Summary: 

An Inspector is not able to issue a discovery assessment if before closure of the enquiry window the Inspector has reached the conclusion that it is more likely than not there is an insufficiency of tax. 

HMRC’s powers of discovery did not breach the Human Rights Act.

Also, under the Self Assessment system an Inspector makes an assessment when he authorises the entry of the assessable details into the HMRC computer.