Abusive, meaning

Aggregate penalties

Alteration of assessment

Appeal against penalty

Assessment of penalty

Basic rule

Binding of tax arrangements

Counteracting tax advantages arising from tax arrangements

Final counteraction

Generally

Deferred tax

Generic referral

Assumption

Decision, opinion notices

Notice of final decision

Notice of proposal

Power to amend

Referral

Representations

Interpretation

Introduction

Losses

Mitigation of penalties

Penalty

Pooling notices

Assumption

Corrective action by a notified taxpayer

Corrective action by lead taxpayer

Equivalent arrangements

Final decision

Generally

Notice of proposal

Opinion notices, representations

Power to amend

Procedural requirements

Assumption

Corrective action

Decision

Final decision

GAAR Advisory Panel

Meaning of designated HMRC officer

Meaning of tax appeal

Notice to taxpayer

Referral

Provisional counteractions

Revision of assessment

Supplementary provision

Tax advantage, meaning

Appeals against provisional counteractions

Consequential relieving adjustments

Counteracting

Effect of adjustments

Generally

Notified adjustments: case within section 209B(4)(c)

Notified adjustments: case within section 209B(4)(d)

Notified adjustments: case within section 209B(4)(e)

Penalty

Tax arrangements, meaning