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