INTM201110 - Controlled Foreign Companies: legislation - introduction and outline

Board's notice of approval and rights of appeal

Before an inspector formally proposes an adjustment to a self assessment he or she must first obtain the Board’s written approval. See INTM214060 – HM Revenue & Customs Enquiries: Board's Sanction and INTM216030 – Reports to Business International: Outward Investment Team.

Any appeal against the application of the legislation is to the Special Commissioners. Further details are found in INTM214100.