BIM60415 - Land transactions: ICTA88/S776: Clearance applications: Acceptance

A clearance should be given if:

• you are the appropriate Inspector, that is the Inspector to whom the applicant makes his returns;
• you are given all the necessary background information (see BIM60395);
• you are satisfied that the transaction is not a disguised land trading deal and that no tax will be deliberately or unwittingly avoided (see BIM60310).