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Official guidance
Advance Tax Certainty Service

ATCS08000 · Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes

  • ATCS08100 · General
  • ATCS08200 · What a low-risk view is
  • ATCS08300 · How to apply for a low-risk view
  • ATCS08400 · Request email
  • ATCS08500 · Early engagement meeeting
  • ATCS08600 · Application for low-risk view
  • ATCS08700 · Scoping and planning meeting
  • ATCS08800 · How a low-risk view will be issued and what to expect
  • ATCS08900 · Low risk view format and contents
  1. Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: contents
  2. Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: scoping and planning meeting

ATCS08700 | Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: scoping and planning meeting

From HM Revenue & Customs · Advance Tax Certainty Service

In relation to the low-risk view application, the scoping and planning meeting will include:

  • the Advance Tax Certainty Service administrator

  • the case manager

  • the CCM or TCCM

It is unlikely that it will be attended by a policy or technical lead contact for the regime, although the case managers will have access to specialist colleagues.

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