A4.567 Harmonised Penalties—Common Concepts—Introduction

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Commentary

Administration and compliance

A4.567 Harmonised penalties—common concepts—introduction

Certain important concepts apply to more than one of the four main penalties that make up the harmonised penalty regime. Those are the penalties for:

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•�� inaccuracy in a document (see A4.530)
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•�� failure to notify liability (see A4.540)
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•�� failure to file returns on time (see

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

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

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

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

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

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

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

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

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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