| SALF502 |
Introduction |
| SALF503 |
Partnership Tax Returns |
| SALF504 |
Partnership statements |
| SALF505 |
Requirement to keep records on which partnership Tax Return is based |
| SALF506 |
Sanctions against failure to file a partnership Tax Return: returns for 2009-10 and earlier |
| SALF506A |
Sanctions against a failure to file a partnership Tax Return: penalties for failure to file a Return on time: returns for 2010-11 onwards |
| SALF507 |
Enquiries into partnership Tax Returns |
| SALF508 |
Power to call for documents |
| SALF509 |
Joint referrals to the Tribunal for a determination during an enquiry |
| SALF510 |
Settlement of an enquiry |
| SALF511 |
Responsibilities of individual partners |
