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  • Tax Memo - Corporation tax - Administration - Penalties - Penalty procedure - 19115
    If a company believes the penalty determination is incorrect, it may issue a formal notice of appeal in writing, specifying the grounds for appeal. If agreement cannot be reached between HMRC and the company, the matter will be put before the tax tribunal. If a tribunal hearing is necessitated to settle any tax liability, a penalty determination should, in practice, be issued so that both appeals (against the tax liability and the penalty determination) can be heard at the same hearing. For details of the existing...
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