Commentary

D4.503 Information powers of HMRC

Corporate tax
Corporate tax | Commentary

D4.503 Information powers of HMRC

Corporate tax | Commentary

D4.503 Information powers of HMRC

From IP completion day (11pm on 31 December 2020), the ability to form an EEIG within the UK was removed. Any EEIGs that were registered in the UK immediately before IP completion day were automatically converted into 'UK Economic Interest Groupings' or 'UKEIGs'1, see D4.501 for more details.

An inspector may issue a notice requiring a return of specified information, accounts and statements from an EEIG or UKEIG for the purposes of securing that members are assessed to income tax and capital gains tax, or corporation tax2. If the EEIG or UKEIG is registered in

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