Returns, Assessments and Repayment Claims

Walter Sinclair and Barry Lipkin

Chapter Chapter 16 in St. James’s Place Wealth Management Tax Guide 2010–2011, 2010, pp 228-247 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: Capital Gain; Pension Saving; Statutory Offence; Supplementary Page; National Insurance Number (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-30180-1_16

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DOI: 10.1057/9780230301801_16

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