A
During the enquiry any question in connection with the subject matter of the enquiry may be referred for determination by the tax tribunal. While proceedings with respect to the referral are...
The time limit for an assessment is 4 years from the effective date of the transaction, unless the error is attributable to: - careless conduct on the part of the purchaser or a related person,...
HMRC can only enforce payment of SDRT by issuing a determination of the amount payable at any time within 4 years from the later of the date on which: - the SDRT charge arises; or - any SDRT...