A6.1211 Types Of Investigation—Personal Issues

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.12 International aspects of investigations /Types of investigation / A6.1211 Types of investigation—personal issues

Commentary

Administration and compliance

The following specialist areas may be considered by HMRC when seeking to check whether income or gains have been correctly taxed:

��
•�� the settlements legislation which applies to individuals and trusts to prevent them securing a tax advantage by diverting income to another person
��
•�� transfer of assets abroad. Where an individual

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

B2.218 Surplus business accommodation

B5.123 BPS—negligible value claims

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

��Ƶ