CTSA: group relief: simplified arrangements: refusal of an application
Regulation 7(4) SI1999/2975
You can refuse an application to enter into a simplified arrangement (CTM97650) at any time within the three months following its receipt. You may only do so if:
- you have reason to believe that one or more of the companies named in the application is not a member of the group, or is not a consortium company (CTM97680),
- the group (and any consortium companies) are not dealt with wholly or substantially wholly in the same tax office,
- the specimen copy of the written statement (CTM97690) is not adequate for the purpose of enabling you to deal with claims for group relief,
- you have reason to believe that one or more of the companies named in the application has failed to comply with its obligations under the Corporation Tax Acts.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
You should only refuse applications on the grounds in the second bullet if, given the number of companies and tax offices involved, accepting the application would put an unreasonable administrative burden on the Revenue.