TTM05500 - Tax Avoidance

Introduction

This section explains the consequences for a company abusing the tonnage tax regime.

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Table of contents

Outline

TTM05501

Outline

TTM05510

Meaning of ‘tax advantage’

Action

TTM05520

Action by inspector

TTM05530

Exclusion procedure

TTM05540

Exclusion procedure: Appeals

TTM05550

Exit charge