Loss of tax brought about carelessly or deliberately
Amended returns, consequential claims
Legislation/Regulatory –
TMA70 s. 43C
Assessments
Allowances transferred
Legislation/Regulatory –
TMA70 s. 37A
Discovery
Legislation/Regulatory –
SP 8/91
Generally
Legislation/Regulatory –
TMA70 s. 36
Personal representatives
Legislation/Regulatory –
TMA70 s. 40(2)
Transfer of allowances
Legislation/Regulatory –
TMA70 s. 37A
Corporation tax self-assessment
Claims and elections
Discovery assessments
Legislation/Regulatory –
FA98 Sch. 18, para. 43, 46
Evidence of
Legislation/Regulatory –
TMA70 s. 105
Penalties
Legislation/Regulatory –
TMA70 s. 105
Self-assessment returns
Legislation/Regulatory –
IRInt. 186