Part 2 Requirement to notify HMRC of uncertain tax treatment

United Kingdom

1. 8Requirement to notify
2. 9Deadline for notification
3. 10Uncertain tax treatment
4. 11Threshold test
5. 12“Tax advantage” in relation to income tax or corporation tax
6. 13“Tax advantage” in relation to VAT
7. 14Value of a tax advantage
8. 15The “expected amount”
9. 16Relevant period
10. 17Related amounts
11. 18General exemption
12. 19Exemption for certain group transactions