Commentary

A6.414 Referral of questions to the Tribunal during an enquiry

Administration and compliance

A6.414 Referral of questions to the Tribunal during an enquiry

A6.414 Referral of questions to the Tribunal during an enquiry

Questions related to any subject matter of an enquiry into the return of an individual, trustee, partnership or company may be referred to the tribunal for determination at any time during which the enquiry is in progress1. For these purposes, the period during which an enquiry is in progress begins with the day on which the enquiry notice is given and ends on the day a partial closure notice is issued in relation to the matter, or where no partial closure notice is issued, the day a final closure notice

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial