CH401000 - Charging Penalties for Inaccuracies: Introduction: Contents
General |
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Taxes and duties covered |
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Returns, claims, and other documents covered |
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Tax periods to which inaccuracy penalties apply |
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Earlier tax periods |
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Transition - old and new penalties |
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Inaccuracies covered |
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Under-assessments |
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Persons liable to penalties |
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Deceased persons |
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Who makes penalty decisions |
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Communicating about penalties |
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General Framework |
