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CG57411 | Non-resident companies: compliance: information powers

From HM Revenue & Customs · Capital Gains Manual

TMA70/S28 gives the Board the power to issue a notice asking for the information necessary to determine

  • whether a company would be within the scope of TCGA92/S13

and

  • what gains have arisen to that company.

Districts are not authorised to issue such notices, If you think it would be appropriate to issue a Section 28 notice please refer the relevant papers to Capital Gains Technical Group.