I have a Hotpoint CTD80 with exactly the same problem: no heat, all terminals of the heater have 240v. I think this shows the heating elements are ok and that the neutral is not being connected to the elements. As far as I can see, the live would normally be on the common of the elements and the neutral to one (low heat setting) or both (hight heat setting) is switched by small relays on the controller board. I removedf the board and checked these and they do operate when I power them with 12vDC. The contacts can be heard clicking over, and there is then connection between the terminals. I can only assume that the board on mine is defunct. You say you have a timer, so would assume that yours is also defunct. I cannot get hold of a new control board (all full of electronics, it is!) and so had to fork out for a new tumble dryer. Hopefully you will do better.
I will continue to look for a repair for mine and maybe flog it off to get some recompense.
Kintara
Kintara
December 2006
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Try fixfault.com to fix tumble dryers.