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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Time limits for assessment / A4.328 Extended time limit for assessment—partnerships and UK or European Economic Interest Groupings

A4.328 Extended time limit for assessment—partnerships and UK or European Economic Interest Groupings

Administration and compliance

Where an assessment for carelessness or deliberate understatement of tax is issued to a person who carried on a trade, profession or business in partnership with one or more other persons at any time in the period

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D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

A1.810 Limitation

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

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

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D1.1422 Calculating NGIE and ANGIE