Commentary

B6.314 Determinations and appeals

Business tax
Business tax | Commentary

B6.314 Determinations and appeals

Business tax | Commentary

Administration

B6.314 Determinations and appeals

Where it appears to a HMRC officer that the determination of an amount on which a person may be chargeable to tax in respect of a premium etc by virtue of ITTOIA 2005, ss 276–307 (Pt 3, Ch 4) or CTA 2009, ss 215–247 (Pt 4, Ch 4) may affect the tax liability of other persons, he may give notice in writing to those persons of the determination he proposes to make as well as to the person immediately chargeable; such notice must set out the person's rights regarding appeal1. The notice may include

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