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Notes on UK Tax Legislation
Voluntary Disclosure to HMRC: Statutory Framework
Statutory framework for disclosure to HMRC: prompted and unprompted disclosure, penalty reductions under Schedule 24 FA 2007 and Schedule 41 FA 2008, and assessment time limits.
Svitlana Senik
Oct 53 min read
Self Assessment After Leaving the UK: Statutory Framework
Statutory provisions applicable to Self Assessment after departure from the United Kingdom: notice to file, penalties, determinations, assessments, withdrawal of notice and residence.
Svitlana Senik
Sep 263 min read
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