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 28ZA
Referral of questions during enquiry
Section 28ZA allows questions arising during an HMRC enquiry into a tax return to be referred to the tax tribunal for a ruling, provided the taxpayer and HMRC agree to do so jointly.
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.