CH53000 - Assessing Time Limits: Extended time limits: Contents
| CH53100 | When can the extended time limits be used? |
| CH53200 | Reliance on another person |
| CH53300 | 6-year time limit |
| CH53400 | What is careless behaviour? |
| CH53500 | Examples of careless behaviour |
| CH53600 | 20-year time limit |
| CH53700 | What is deliberate behaviour? |
| CH53800 | Examples of deliberate behaviour |
| CH53900 | Failure to notify or register |
| CH54000 | Failure to disclose a notifiable avoidance arrangement, a listed or hallmarked scheme |
| CH54100 | Arrangements intended to bring about a loss of VAT |
