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Aviation Turbine Fuel (Avtur)

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Aviation Turbine …

Import VAT relief for goods supplied onward to another country in the EC

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Import & Export Import VAT relief for goods …

Import VAT relief for goods supplied onward to another country in the EC

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: VAT Import VAT relief for goods supplied onward to …

Import VAT relief for goods supplied onward to another country in the EC

Home Contact us About us Jobs Accessibility Feedback Help Tax agents & advisers businesses & corporations employers individuals & employees You are here: Library > VAT, Customs & Excise Import VAT relief …

Consequential Claims after Assessment and Amendment: Culpable Additions

This page deals with consequential claims in cases involving culpable additions

ISAs Guidance Notes for ISA Managers

These notes provide general guidance for ISA managers on how to operate the ISA schemes. They replace all previous HM Revenue & Customs guidance.

Returns: individuals returns: arrears of pension and pay (Action Guide)

This Action Guide tells you what to do where the overpayment arising (where an SA return indicates that a payment of arrears of personal pension has been received, and excludes the income that relates to earlier years),…

Annual Tax on Enveloped Dwellings (ATED): Notice

Annual Tax on Enveloped Dwellings (ATED): Notice

Close companies: loans to participators and arrangements conferring benefit on ...

A company can give effect to a claim under CTA10/S458) in its CTSA if the claim is included (by amendment or otherwise) in the return for the period in which the loan was made and relief is due at the time the claim is …

Interest: handling interest objections and enquiries: common types of objection

what to do with an interst objection received locally

Concluding an Enquiry: SA Legislation: SA Closure Notice - Claim/Election not in Return

EM3860 - Concluding an Enquiry: SA Legislation: SA Closure Notice - Claim/Election not in Return TMA70/SCH1A/PARA 7 and 8 Where your enquiry is into a claim or election which is not included in a return your closure…

HMRC’S General Anti-Abuse Rule (GAAR) guidance: Part D

Guidance approved by the GAAR Advisory Panel with effect from 15 April 2013

Manage work: work management: managing work lists

This subject provides advice on managing work lists.

Agreement between the Swiss Confederation and the United Kingdom of Great Britain and ..

Agreement between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on cooperation in the area of taxation

Overview of Tax Legislation

Overview of Tax Legislation and Rates 21 March 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the …

Life Assurance Manual (“LAM”)

Chapter 2: General Structure of Life Assurance Taxation Who Can Write Life Assurance Business? Position in Law 2.1 Life assurance business may only legally be carried on in the United Kingdom by a person if it falls …

Repayments: claims made outside a return: claims: made after the time limit

This subject tells you how to handle claims made after the time limit.

Controlled Foreign Companies: apportionment of chargeable profits and creditable tax: ...

Determination of apportionment by COMMISSIONERS ICTA88/S754(2A)

Opening the Enquiry: Statute: Outline

EM1502 - Opening the Enquiry: Statute: Outline An officer of HMRC has the power of Correcting a return Opening an enquiry. Correcting a return An officer of HMRC can, within 9 months of receiving an SA or CTSA …