A6.921 Introduction To Interest And Penalties

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Commentary

Administration and compliance

A6.921 Introduction to interest and penalties

If an employer fails to make a payment on time, HMRC will charge

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E5.406A Employees of European Union institutions—tax exemptions

E6.303A Domicile of origin

B2.413 Car hire

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

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

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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A6.921 Introduction to interest and penalties

Administration and compliance

A6.921 Introduction to interest and penalties

E5.406A Employees of European Union institutions—tax exemptions

E6.303A Domicile of origin

B2.413 Car hire

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

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

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

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

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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A6.921 Introduction to interest and penalties

Administration and compliance

A6.921 Introduction to interest and penalties

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