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
Taxes Management Act 1970 section 37A
Effect of assessment where allowances transferred
Section 37A protects a spouse or civil partner from losing transferred allowances when HMRC raises a discovery assessment against the person who transferred them, due to careless or deliberate behaviour or offshore matters.
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.