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
Taxation (International and Other Provisions) Act 2010 section 56
Power of Revenue and Customs to make determinations where no return filed etc.
Section 56 gives HMRC the power to make their own determination of a company's disallowed interest amounts where the group has failed to file a proper interest restriction return or comply with related requirements.
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.