Follower notices

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