Exiting tonnage tax: Types of exit
Exclusion for tax avoidance
Where HMRC has issued a notice excluding the company or group from tonnage tax for tax avoidance, the company or group will cease to be within tonnage tax as from the date specified in the notice (FA00/SCH22/PARA42 (3)).
|FA00/SCH22/PARA42 (tax avoidance: exclusion from tonnage tax)||TTM17251|
|Tax avoidance: Exclusion procedure||TTM05530|