Tax strategies and sanctions, large businesses
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
