Corporate tax | Commentary

D9.130 General

Corporate tax | Commentary

Administration and procedure

D9.130 General

With effect from 6 April 2007, so far as income tax is concerned, and for corporation tax from 1 April 2010, the legislation specifically provides for counteraction notices to be issued by an officer of HMRC. This does not involve any change in practice. The administration of the legislation is dealt with by the Clearance and Counteraction Team in the Anti-Avoidance Group1.

In the case of a person who has died, an HMRC officer may issue notices and notifications (see D9.131, D9.132, D9.134) to his personal representatives, who have the

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