Commentary

A4.327 Extended time limit—spouses and civil partners

Administration and compliance

A4.327 Extended time limit—spouses and civil partners

A4.327 Extended time limit—spouses and civil partners

Where an extended time limit assessment is raised on any person due to careless or deliberate behaviour (see A4.325), or in relation to lost tax involving an offshore matter or certain offshore transfers (see A4.325A), and as a result, their liability to income tax is assessed at a greater sum, any previously-made transfer of the tax reduction for married couples and civil partners (where one spouse or partner was born before 6 April 1935)1 or blind person's allowance2 is not set aside3. This means that the transferee

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