Part 7 Determinations Where Self-Assessment Return not Submitted
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 7 Determinations Where Self-Assessment Return not Submitted

24

This Part of this Schedule applies if the filing member of a multinational group has not submitted a self-assessment return under paragraph 13 for an accounting period.

25

(1)     An officer of Revenue and Customs may make a determination if—

(a)     the group is not a registered group and the officer has reasonable grounds to believe the group should be, or

(b)     the officer has reasonable grounds to believe the filing member should have submitted a self-assessment return.

(2)     A “determination†is a determination by the officer

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Motor claims in the Portal—a practical guide (Stage 1)

Motor claims in the Portal—a practical guide (Stage 1)The Pre-Action Protocol for Low Value Personal Injury Claims in Road Traffic Accidents—30 April 2013 onwardsSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The

LEXISNEXIS

Novation—why and how to novate a contract

Novation—why and how to novate a contractThere may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the

LEXISNEXIS

Rescission of a contract

Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract, has been invalidated in some way:•the effect of rescinding a contract is to extinguish it and restore the parties to their pre-contractual

LEXISNEXIS

What happens when a client receives a custodial sentence?

What happens when a client receives a custodial sentence?This Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the