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Official guidance
Technical Teams Operational Guidance

TTOG5300 · Settling the enquiry: agreeing income profit additions

  • TTOG5305 · Objectives
  • TTOG5310 · The starting point
  • TTOG5315 · Where specific figures can be drawn up
  • TTOG5320 · Difficulties in drawing up specific figures
  • TTOG5325 · Problem areas
  • TTOG5330 · Concessions in negotiating income/profits/gains
  • TTOG5335 · Tax treatment
  • TTOG5340 · Technical arguments
  • TTOG5345 · Treatment of additional VAT
  • TTOG5350 · Treatment of inheritance tax
  • TTOG5355 · Authority for agreeing profits and gains
  1. Settling the enquiry: agreeing income profit additions: contents
  2. Settling the enquiry: agreeing income profit additions: treatment of additional VAT

TTOG5345 | Settling the enquiry: agreeing income profit additions: treatment of additional VAT

From HM Revenue & Customs · Technical Teams Operational Guidance

EM3750, BIM31610 and BIM31615 et seq. give current advice on adjustments to be made in investigation settlements for VAT.

These instructions apply to SI cases and should be followed.

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