Background

Commentary – Essential Tax Companion ¶64000

Chargeable interests

Commentary – Essential Tax Companion ¶64030

Exempt interests

Commentary – Essential Tax Companion ¶64040

Overview

Commentary – Essential Tax Companion ¶64010

Penalties

Failure to pay tax due

Commentary – Essential Tax Companion ¶64070

Inaccuracies in returns

Commentary – Essential Tax Companion ¶64070

Late filing

Commentary – Essential Tax Companion ¶64070

Reasonable excuse

Commentary – Essential Tax Companion ¶64070

Record-keeping

Commentary – Essential Tax Companion ¶64070

Reductions for disclosure

Commentary – Essential Tax Companion ¶64070

Special circumstances

Commentary – Essential Tax Companion ¶64070

Rates

Generally

Commentary – Hardman's Tax Rates and Tables ¶15-000

Leases

Commentary – Essential Tax Companion ¶64050

Non-residential properties

Commentary – Essential Tax Companion ¶64050

Supplement for second homes etc.

Commentary – Essential Tax Companion ¶64050

Transition

Commentary – Essential Tax Companion ¶64050