ATCS08800 | Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: how a low-risk view will be issued and what to expect
From HM Revenue & Customs · Advance Tax Certainty Service
The decision to issue or decline a low-risk view will be made in accordance with applicable risk assessment processes. The decision will not require approval by the clearances approval board as this is not a decision in relation to a clearance.