CTM06560 - Corporation Tax: company purchase schemes: submissions

Assessments under CTA2010/S710, S713, and S716, formerly ICTA88/S767A, S767AA and S767B, are to be made by the Board.

Any case to which you consider the legislation may apply should therefore be reported to Anti-Avoidance Group (Investigation), 22 Kingsway, London, WC2B 6NR at an early stage.