SALF400 - Enquiries into Tax Returns: contents
Introduction |
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Power to enquire into Tax Returns |
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Some notes on HMRC enquiries |
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Enquiry procedures |
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Referrals to the tribunal during an enquiry |
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Settlement of an enquiry |
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Consequential claims |
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Penalties for inaccuracies |
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Discovery assessments |
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Procedures for making HMRC assessments |
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Time limits for discovery assessments |
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Appeals |
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Interest, surcharge and penalties |
