Disclosure
Case law
Commentary –
5.7
Complex law
Commentary –
5.7.3
Difference of opinion with HMRC
Commentary –
5.7.4
Insufficiency of (generally)
Commentary –
5.1
Need for a tax return
Commentary –
5.1.2
Not a guarantee against discovery
Commentary –
5.7.3
Officer
Commentary –
5.3
Statutory test
Commentary –
5.2
Tax avoidance schemes