Process for imposing charge
Charging notice
Legislation/Regulatory –
FA2015 s. 95
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