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Find Statements of Practice that explain the way HMRC interpret legislation and the way HMRC apply the law in practice.
List of miscellaneous obsolete Statements of Practice.
Partnerships: extension of statement of practice D12.
Mutual Agreement Procedure (MAP).
Life assurance premium relief: children's policies.
Partnerships: further extension of statement of practice D12.
Enterprise Investment Scheme, Venture Capital Trusts, Corporate Venturing Scheme, Enterprise Management Incentives and Capital Gains Tax Reinvestment Relief (supersedes Statement of Practice 7 (1998).
ITEPA 2003 ss 225–226 - termination payments made in settlement of employment claims.
Self assessment: finality and discovery.
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