Returns, assessments and repayment claims

Walter Sinclair

Chapter 16 in Tax Guide 2000–2001, 2000, pp 243-266 from Palgrave Macmillan

Abstract: Abstract This chapter covers administrative matters, largely to be found in the Taxes Management Act 1970 (TMA). With effect from 1996-97, radical changes took effect, with the introduction of the new self-assessment system. This is dealt with below.

Keywords: Special Commissioner; Inland Revenue; Negligent Conduct; General Commissioner; Retirement Annuity (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59579-8_16

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DOI: 10.1057/9780230595798_16

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