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In the final article of this series of three on self assessment enquiries, ROBERT MAAS FCA, FTII discusses section 19A and paragraph 27 notices and appeals.
SECTION 19A OF the TMA 1970 is a fairly narrow information power. As such the issue of a section 19A notice is unlikely to be a disaster provided that it is appealed against within the 30 day time limit.
Information falls within s 19A only if it meets all of three conditions:
In the final article of this series of three on self assessment enquiries ROBERT MAAS FCA FTII discusses section 19A and paragraph 27 notices and appeals.
SECTION 19A OF the TMA 1970 is a fairly narrow information power. As such the issue of a section 19A notice is unlikely to be a disaster provided that it is appealed against within the 30 day time limit.
Information falls within s 19A only if it meets all of three conditions:
- it must be required in connection with the Officer's enquiry into the specific tax return to which it relates;
- it must be reasonably required for the purpose of checking that the return is not incorrect or incomplete;
- it must be in the possession or power of the taxpayer.
As Parliament has introduced s 19A as the Officer's primary tool to obtain...
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