A6.942 Penalties

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Commentary

Administration and compliance

Once the employer has agreed the liability, including interest, the penalty negotiations will commence.

This will typically involve another meeting with HMRC, who will explain to the employer the level of penalty

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D6.503 International movement of capital—reportable transactions and events

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

I7.333A Companies and replacement APR property

B2.218 Surplus business accommodation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

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A6.942 Penalties

Administration and compliance

D6.503 International movement of capital—reportable transactions and events

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

I7.333A Companies and replacement APR property

B2.218 Surplus business accommodation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

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

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

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

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

D4.104 Company residence and the case law test

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

D4.412 CFCs—excluded territories exemption

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A6.942 Penalties

Administration and compliance

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