Commentary

B6.776 Provision of information and enforcement of ATED

Business tax
Business tax | Commentary

B6.776 Provision of information and enforcement of ATED

Business tax | Commentary

B6.776 Provision of information and enforcement of ATED

This article describes the provisions that were introduced1 for information and inspection powers and penalties in relation to ATED. ATED uses existing information and inspection powers and penalty provisions by being added, where necessary, as one of the taxes to which those powers or penalties relate. ATED accordingly uses established procedures.

ATED—information and inspection powers

The information and inspection powers in FA 2008, Sch 36 (see Division A6.6) were amended so that the provisions apply to ATED2.

The provisions enable HMRC officers (together with a person they may require to assist them) to inspect

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