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New HMRC guidance

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HMRC has published the following:

  • CC/FS25a: Tax avoidance schemes: follower notices and accelerated payments: updates the August 2016 and March 2017 versions with revised guidance on what HMRC will regard as a reasonable excuse for not paying the accelerated payment on time, and reinforcing the strict 90 day limit for making representations against the issue of an accelerated payment notice;
  • CC/FS25b: Tax avoidance schemes: partnership follower notices and accelerated partner