Access to information

– see Information

Advance notification

Amended notifications

Appeal, extension of time for serving

Appeals

– see Appeals

Appeals and decisions

Assessments

– see Assessments

Capital gains tax, liability

Case transmitted to High Court, statutory time-limit

Change of circumstances

Decrease of rate

Increase of maximum rate

Claims, procedure for making

Controlled foreign companies

Direction

Inspection of documents

Date of notification

Delivery of documents, compliance

Delivery of documents, orders for

Determination

Inheritance tax

No return delivered

Discovery, HMRC's entitlement to serve

Electronic communications

Following discovery assessment

Formal notice to deliver an LTR

Income tax liability

Information

Information or evidence

Child care provider

Employers

Information relating to overseas client accounts, Revenue's power to call for

Investigations

Issue and compliance with TMA70, s. 20(8E)

Manner in which notification to be given

Manufactured overseas dividends

Meaning

Nature of

Nil liability, benefits

Non-compliance, penalties

Failure to furnish particulars

Generally

Notification date

Partnerships

Former partner, to

Service on partnership's registered name

Person by whom notification to be given

Persons acting for another

Production of records, penalty for failure to comply

Error of motion, failure of appeal

Generally

Service of

Stamp duty land tax enquiry

Stamp duty reserve tax, charge and payment

Validity of notice requiring documents

Venture capital trusts, approval of a company