Commentary

A7.248C Partners and partnerships

Administration and compliance

A7.248C Partners and partnerships

A7.248C Partners and partnerships

The rules for accelerated payment notices apply to partners and partnerships with modifications. The High Court has confirmed that accelerated payment notices can also be issued in relation to limited liability partnerships1. Where there is an open enquiry, or open appeal relating to the partnership return2, an accelerated payment notice may not be given to the representative partner in that capacity, but a partner payment notice may be given to that person if they are also a relevant partner3, ie a person who was a partner during the period in respect of which the return was required4. The conditions applying to the issue of a partner payment notices are the same as for non-partners, see A7.248, except that the follower notice must be, or have been, given to the representative partner, see A7.247 (a GAAR counteraction notice needs to have been given to

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