CH53000 - Assessing Time Limits: Extended time limits: Contents
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When can the extended time limits be used? |
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Reliance on another person |
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6-year time limit |
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What is careless behaviour? |
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Examples of careless behaviour |
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20-year time limit |
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What is deliberate behaviour? |
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Examples of deliberate behaviour |
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Failure to notify or register |
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Failure to disclose a notifiable avoidance arrangement, a listed or hallmarked scheme |
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Arrangements intended to bring about a loss of VAT |
