Non-resident companies: compliance: information powers
TMA70/S28 gives the Board the power to issue a notice asking for the information necessary to determine
- whether a company would be within the scope of TCGA92/S13
- what gains have arisen to that company.
Districts are not authorised to issue such notices, If you think it would be appropriate to issue a Section 28 notice please refer the relevant papers to Capital Gains Technical Group.