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.