PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 6WRA ASSESSMENTS
Making WRA assessments
I1C158Conditions for making WRA assessments
1
A WRA assessment—
b
may not be made in the circumstances specified in subsection (4).
2
The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—
a
the taxpayer,
b
a person acting on the taxpayer's behalf, or
c
a person who was a partner in the same partnership as the taxpayer.
F63
The second case is where—
a
a tax return has been made,
b
WRA has ceased to be entitled to issue a notice of enquiry into the return, or has completed its enquiries into it, and
c
at the time when WRA ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to WRA before that time.
F13A
The third case is where WRA makes an adjustment under the general anti-avoidance rule (see Part 3A, in particular section 81E).
F23B
The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.
4
No WRA assessment may be made F7in the first or second case if—
a
the situation mentioned in section 54 or 55 is attributable to a mistake in F8a tax return as to the basis on which the devolved tax liability ought to have been calculated, and
b
the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.