This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Follower notices
  • Introduction
  • Timeline for issue of a follower notice
  • Criteria for issue of a follower notice
  • Definition of ‘tax advantage’ and ‘tax arrangements’
  • When is a judicial ruling final?
  • Application of the final judicial ruling to the taxpayer’s case
  • Options open to the taxpayer on receipt of the follower notice
  • Necessary corrective action
  • Commencement
  • More...
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