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Official guidance
Excise Assessments Interim Guidance

EAIG10000 · Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty

  • EAIG10100 · One, four and twenty year rules
  • EAIG10200 · One year rule
  • EAIG10300 · Four year rule
  • EAIG10400 · Twenty year rule
  • EAIG10500 · How to work out four and twenty year time spans
  • EAIG10600 · Offences relevant to the twenty year rule prior to 1 April 2008
  1. Excise Assessments Interim Guidance
  2. Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: contents

EAIG10000 | Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: contents

From HM Revenue & Customs · Excise Assessments Interim Guidance

Contents6 entries

  1. EAIG10100Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: One, four and twenty year rules
  2. EAIG10200Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: one year rule
  3. EAIG10300Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: four year rule
  4. EAIG10400Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: twenty year rule
  5. EAIG10500Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: how to work out four and twenty year time spans
  6. EAIG10600Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: offences relevant to the twenty year rule prior to 1 April 2008
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