(1) In this Part, “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—
(a) past, present and future liability to pay any devolved tax,
(b) penalties [tax credits], interest (including interest on penalties [and amounts payable
**Trials are provided to all LexisNexis products and content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisNexis services please email customer service via our online form. Free trials are only available to individuals based in the UK and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisNexis or register for a free trial.
Existing user? Sign-in CONTINUE READING
To view this document in its entirety, and to better understand how the law applies in practice, sign-in to LexisNexis or start your free trial.
Court judgement are available within 24 hours of being handed down with case digests and enactments published throughout the day.
Halsbury’s Annotations provide clear definitions of legal concepts, making them more accessible.
Practice notes provide up-to-date explanations of the law, helping you to respond with speed and accuracy.
For annotated notes across the thousands of acts in our database, register for a free Lexis+ trial
0330 161 1234