A6.302A Power To Enquire Into A Return

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Commentary

Administration and compliance

HMRC use the term 'interventions' to cover an interaction with the taxpayer that may result in an amendment to

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B3.325 General exclusions—first-year qualifying expenditure

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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

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

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A6.302A Power to enquire into a return

Administration and compliance

B3.325 General exclusions—first-year qualifying expenditure

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

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

D7.1140 Methods of leaving the REIT regime

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

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

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

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

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

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A6.302A Power to enquire into a return

Administration and compliance

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