Charging notice

Legislation/Regulatory – FA2015 s. 95
HMRC Guidance – INTM489988

Estimating profits for preliminary and charging notices

Avoidance of a UK taxable presence

Legislation/Regulatory – FA2015 s. 97

UK company: involvement of entities or transactions lacking economic substance

Legislation/Regulatory – FA2015 s. 96

Preliminary notice

Legislation/Regulatory – FA2015 s. 93

Representations

Legislation/Regulatory – FA2015 s. 94