Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 257GG
Power to require information where section 257GE or 257GF applies or could have applied
Section 257GG gives HMRC the power to demand information from individuals who may have failed to report relevant events under the Seed Enterprise Investment Scheme (SEIS), or who have given or received value that fell just below the reporting threshold.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.