Commentary

A4.118 Fees, commissions, grants, subsidies, licences and approvals

Administration and compliance

A4.118 Fees, commissions, grants, subsidies, licences and approvals

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Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.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:

  1.  

    (a)     payments in the course of the trade or business for services rendered by persons other than employees;

  2.  

    (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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