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Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.7 Recovery of tax by or against the Crown /Crown Proceedings Act 1947 / A1.704 Authorised government departments

A1.704 Authorised government departments

Administration and compliance

HMRC is included in the list of authorised government departments. Civil proceedings by or against the Crown may be instituted either by or against the appropriate authorised government department in its own name or by

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D6.503 International movement of capital—reportable transactions and events

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

B3.1006 The relevant interest

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption