A6.344 Appeals Against Data Notice Penalties

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Commentary

Administration and compliance

There are two avenues for appeal against a decision by HMRC to charge a penalty:

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•�� an appeal against HMRC's decision to charge a penalty at all, eg where the existence of the offence giving rise to the penalty is disputed¹,

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

E8.810 Application for a National Insurance number

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

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A6.344 Appeals against data notice penalties

Administration and compliance

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

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

E8.810 Application for a National Insurance number

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

E5.406 Employees of European Union delegations—tax exemptions

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

D3.410 Benefits provided by close companies to participators

I5.221 Lifetime termination of QIIP—general

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

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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

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A6.344 Appeals against data notice penalties

Administration and compliance

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