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HMRC extends investigation time limits

HMRC extends investigation time limits

Wednesday 1st August 2018

HMRC extends investigation time limits

Following the introduction of the Requirement to Correct (“RTC”) legislation which, among other things, extends the time limits for HM Revenue & Customs (“HMRC”) to assess outstanding tax in relation to offshore matters or transfers, the draft Finance Bill 2019 includes legislation to increase those time limits again in relation to the assessment of non-deliberate non-compliance.

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