Commentary

Division G1.3 List of IR Statements issued before 18 July 1978

HMRC materials
HMRC materials | Commentary

Division G1.3 List of IR Statements issued before 18 July 1978

HMRC materials | Commentary

Division G1.3     List of IR Statements issued before 18 July 1978

Before 18 July 1978 information on administrative practice was issued in various forms including Parliamentary statements and written answers, and letters to professional bodies and journals. An index of those statements issued before 18 July 1978 which remained valid was published in a Revenue Press Release on 18 June 1979 and revised by further Press Releases dated 29 October 1980 and 23 March 1982. The titles of the statements in that index relevant to this work are listed below.

These statements have no binding force and do not affect a taxpayer's right of appeal on points concerning his liability to tax.

  1.  

         A Statements applicable to individuals (income tax and interest on tax)

    1.  

           SP A6 Employment income — VAT

    2.  

           SP A8 Stock dividends

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