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HMRC internal manual

Enquiry Manual

From:: HM Revenue & Customs
Published: 12 April 2016
Updated:: 23 April 2024 - See all updates

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Contents

EM3312 - Reopening Earlier Years: Tax Cases: Rosette Franks (King Street) Limited v Dick 36TC100

Page archived - replaced by the guidance in the new EM3200 Discovery section

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