Follower notices
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
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