Offshore income, gains and assets Determination of liabilityLegislation/Regulatory – IHTA84 s. 174(1)(a) HMRC Guidance – IHTM28154 ; IHTM28155 PenaltiesLegislation/Regulatory – FA2015 Sch. 20
Determination of liabilityLegislation/Regulatory – IHTA84 s. 174(1)(a) HMRC Guidance – IHTM28154 ; IHTM28155 PenaltiesLegislation/Regulatory – FA2015 Sch. 20