Commissioners publishing information

Content

Designated HMRC officer, meaning

Duty to publish a company tax strategy

Content

Generally

Penalty for non-compliance

Duty to publish a partnership strategy

Duty to publish a sub-group strategy

Content

Generally

Penalty for non-compliance

Duty to publish tax strategy

Generally

Penalty for non-compliance

Financial year

Generally

Group and related eapressions

Group and related expressions

Generally

Qualifying group

UK sub-group

Penalties for errors in documents given to HMRC, liability for

Penalties, assessment of

Appeal

Enforcement

Generally

Liability for errors in documents given to HMRC

Power to change amount of

Penalties: general provisions

Appeal

Assessment of

Enforcement

Generally

Power to change amount of

Reasonable excuse

Qualifying company

Content of company tax strategy

Duty to publish a company tax strategy

Generally

Qualifying group

Qualifying partnership

Duty to publish a partnership strategy

Reasonable excuse

Regulations

Tax strategy, meaning

Turnover and balance sheet total

UK partnership

UK partnership, meaning

UK permanent establishment, meaning

UK sub-group

Content of

Duty to publish a tax strategy

Generally

UK taxation

Warning and special measures are treated as having been given

Warning notices

Generally

Notices as having been given

Special measures