Appeals out of time

Legislation/Regulatory – FA2014 s. 216

Circumstances

Legislation/Regulatory – FA2014 s. 204
HMRC Guidance – CH81123

Conditions

Legislation/Regulatory – FA2014 s. 204

Content

Legislation/Regulatory – FA2014 s. 206

Content of notice

Legislation/Regulatory – FA2014 s. 206

Corrective action, penalty

Legislation/Regulatory – FA2014 s. 208
HMRC Guidance – CH300200 ; CH81123

Defined terms

Legislation/Regulatory – FA2014 s. 218

Finance Act 2014

Commentary – Tax Reporter ¶192-765

Generally

Commentary – Tax Reporter ¶1042-960

Giving of follower notices

Circumstances

Legislation/Regulatory – FA2014 s. 204

Content

Legislation/Regulatory – FA2014 s. 206

Judicial ruling

Legislation/Regulatory – FA2014 s. 205

Judicial ruling

Legislation/Regulatory – FA2014 s. 205

Penalties

Commentary – Tax Reporter ¶1042-960
Legislation/Regulatory – FA2014 s. 208

Representations

Legislation/Regulatory – FA2014 s. 207

Tax enquiry, definition

Commentary – Tax Reporter ¶192-765

Transitional provision

Legislation/Regulatory – FA2014 s. 217

Treatment of partners and partnerships

Legislation/Regulatory – FA2014 s. 215