This measure amends the regulations to ensure that certain information is considered as part of a wider assessment to avoid the risk a single insignificant error could automatically invalidate that…
Use this opinion together with the General Anti-Abuse Rule (GAAR) guidance to help you recognise when arrangements may be abusive tax arrangements.This opinion covers the avoidance of Inheritance Tax by…
VAEC2630 - Prime assessments procedures: High or nil liability notified by traderFor information about retired VAT systems, go to VAEC0150.For information about Making Tax Digital for VAT and ETMP processes,…
Summary Guidance on Assessments and error correction, including help with their issue, amendment and withdrawal. Note: Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.…
ECSH33575 - Checking record keeping, reliance and GDPR: data protectionIntroductionAs part of your compliance intervention, you should check that the business understandsits obligations under the UK General Data Protection Regulation…
