ATED

Commentary – 7.5.3

Basic (4-year) limit

Commentary – 7.2.1

Careless conduct cases

Commentary – 7.2.3

Corporation tax

Commentary – 7.5.1

Deceased taxpayers

Commentary – 7.2.5

Discovery assessments

Commentary – 2.3.27.1

DOTAS

Commentary – 7.2.47.3

Enquiries (interaction of time limits)

Commentary – 3.4

Extended 20-year limit

Commentary – 7.2.4

Extended 4-year limit

Commentary – 7.2.2

Extended 6-year limit

Commentary – 7.2.3

Failure to notify chargeability

Commentary – 7.2.4

HMRC delay in acting on new information

Commentary – 3.3

Late submission of return

Commentary – 3.2.1

Non-resident capital gains tax

Commentary – 7.5.1

Offshore assessments

Commentary – 7.4.2

Partnership returns

Commentary – 7.5.2

POTAS

Commentary – 7.2.4

Purpose of extended limits

Commentary – 9.2.1

SDLT

Commentary – 7.5.2

Statutory enquiries

Commentary – 2.1.12.2.1

Transitional rule (re 2010 changes)

Commentary – 7.3.1