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Notes on UK Tax Legislation
CIS Deductions and the Subcontractor’s Self Assessment: Statutory Framework
CIS deductions and the subcontractor's Self Assessment: credit for sums deducted, contractor returns, discovery assessments and overpayment relief.
Svitlana Senik
Oct 123 min read
HMRC Discovery Assessment: Time Limits and Right of Appeal
HMRC discovery assessment under section 29 TMA 1970: when it can be made, the 4, 6 and 20-year time limits, appeal, statutory review and postponement of tax.
Svitlana Senik
Oct 53 min read
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