A4.118 Fees, commissions, grants, subsidies, licences and approvals
Fees and commissions
Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.
HMRC may by notice require persons carrying on a trade or business to make a return of payments made in the specified period, being:
(a) payments in the course of the trade or business for services rendered by persons other than employees;
(b) payments in connection with the formation, acquisition, development or disposal of the trade or business for services rendered by persons other than
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