Returns, Assessments and Repayment Claims

Walter Sinclair and Barry Lipkin

Chapter Chapter 16 in Tax Guide 2008–2009, 2008, pp 217-236 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; Supplementary Page (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-58424-2_16

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DOI: 10.1057/9780230584242_16

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