On receipt of a notice issued by a designated HMRC officer1, the taxpayer has 45 days from the date of that notice to submit representations2, although that period may, on request by the taxpayer, be extended by the designated officer3. If by the end of that period no representations have been received, the designated HMRC officer must refer the matter to the GAAR Advisory Panel4. If representations are received, the officer must consider them but if, after considering those representations, he is still of the view that there is a tax advantage arising from abusive tax arrangements that should
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234