Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Quantum definition

What does Quantum mean? Quantum describes the amount of money at issue in a claim, most commonly the sum of damages or compensation to be awarded. It is a descriptive Latin term used across civil litigation rather than a term defined by statute; its assessment is governed by general principles in case law and procedural rules. In practice, courts and practitioners separate “liability” from “quantum”, with a trial or proof on quantum where fault is admitted or established. Determining quantum involves evidence on heads of loss, causation, mitigation and interest, often with expert reports (for example, medical, actuarial or accountancy). Typical contexts include contract, tort/delict,...

HMRC direct tax revenue determinations: powers, quantum, time limits, effects, displacement by return or special relief, and interaction with enquiries and discovery determinations

Published by a LexisNexis Tax expert

Practice notes

This Practice Note explains

what a determination (also known as a revenue determination) is for direct tax purposes (ie a direct tax determination)
when HMRC may issue a direct tax determination
the potential Quantum of any direct tax determination
the time limits within which HMRC can make such a determination
the consequences of a determination for a taxpayer
the ways in which a taxpayer may displace a direct tax determination

For this Practice Note, unless expressly stated otherwise, determination means a direct tax revenue determination. For a practical, step-by-step aid to handling a direct tax determination, see: Practical steps for dealing with a revenue determination for direct tax purposes—checklist. Note that a revenue determination is not the same as a discovery determination. A discovery determination is akin to a discovery assessment; however, a discovery determination—unlike a discovery assessment and unlike a revenue determination—only applies where a company has submitted a tax return...

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Web page updated on 21/05/2026

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