Commentary

D6.464 Company purchase schemes—administration

Corporate tax
Corporate tax | Commentary

D6.464 Company purchase schemes—administration

Corporate tax | Commentary

D6.464 Company purchase schemes—administration

HMRC powers to request information

HMRC has substantial information powers relating to company purchase schemes, and may exercise these powers when it considers that there has been a change in ownership of a company and the company purchase scheme provisions may apply.

In such circumstances, HMRC may issue a notice requiring the recipient to provide any document in their possession or power or any particulars that appear relevant to determining whether the company purchase scheme provisions apply or the extent of such a liability. However, the notice cannot require the delivery of documents or particulars relating

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