CTM80410 - Groups: group relief: cases of difficulty

Submit to CT&VAT (Technical) cases where:

• you have any difficulty in applying the group relief rules, or
• there is evidence of manipulation which cannot be countered by the rules in ICTA88/S410 ( CTM80165) or ICTA88/S413 (7) and ICTA88/SCH18 ( CTM80155).