Serial tax avoidance
Adjustments, meaning
Annual information notices
Assessment of penalty
Associated persons treated as incurring relevant defeats
Commencement
Defeated arrangements, time of 'use'
Generally
Partners treated as
Partnership returns
Partnership: information
Provisions relating to partnership
Special provision about taxpayer emendations
Associated, meaning
Avoidance-related rule, meaning
Corporate groups
Defeated arrangements, time of 'use'
Disclosable VAT arrangements
DOTAS arrangements
Duty to give restriction relief notice
Appeal
Generally
Mitigation of
Duty to give warning notice
Entry into the regime
Associated persons
Generally
Groups
Partnerships
Failure to comply paragraphs 8 and 9
Failure to comply, paragraphs 8 and 9
General interpretation
Inheritance tax
Naming
Naming and shaming
Non-deductible tax, meaning
Non-deduction tax, meaning
Overview
Commencement of regime
Partners treated as incurring relevant defeats
Partnership returns to which paragraph applies
Generally
Partnership: information
Provision relating to partnerships
Special provision about taxpayer emendations
Penalties
Penalty
Aggregate
Alteration of assessment of
Appeal against
Assessment of
Generally
Mitigation of
Reasonable excuse
Reasonable excuse
Releant failure, meaning
Relef, meaning
Relevant defeat
Condition A
Condition B
Condition C
Condition D
Condition E
Penalty
Simultaneous defeats etc
Relevant failure, meaning
Representative member of a group
Representative memeber of a VAT group
Restricted period
Restriction relief notice, duty to give
Appeal
Generally
Mitigation
Simultaneous defeats
Tax advantage, meaning
Tax advantage, meaning in relation to VAT
Tax, meaning
Value of counteracted advantage
Basic rule for taxes other than VAT
Conditions D and E
Deferred tax
Delayed VAT
Losses for purposes of direst tax
Warning period