A9-2 Tax Losses paragraph 8.2. A detailed report should be sent to CIFT. The report must include all the details in IPR410200, and include:
This report should also be copied to the local VAT office and
ASD. Where a repayment claim is involved, verify the claim and pass
it through your line management who should authenticate it if
satisfied with the amount claimed. This verification should form
part of your report.
On receipt of your report, CIFT will liaise with National Insolvency Unit, Queens Dock, Liverpool.