Article by Liz Lathwood, CIOT Technical Officer, on appeal procedures relating to tax credits and other recent changes. This article appeared in the April 2003 issue of Tax Adviser. This article looks at appeal procedures and highlights some changes to General and Special Commissioners regulations which came into force on 31 December 2002, as well as the tax credit rules.
To download the article in Adobe (pdf) format, please click on the link below.
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April 2003 by