Tax Position


Tax position is defined by the Finance Act 2008, Sch. 36, para. 63 (1) and 64 as a person’s position with regards to the following:-


    • Past, present and future liabilities to tax.


    • Penalties or other amounts payable in connection with any tax


    • Claims, elections, applications and notices in connection with any tax.




A person’s tax position includes their position with regards to the following:-


    • Income tax including deductions made under PAYE and the Construction Industry Scheme (CIS)


    • National Insurance contributions


    • Capital Gains Tax


    • Corporation Tax


    • VAT


    • Relevant foreign tax




Relevant foreign tax is defined by Para. 63 (4) as:-


    • Tax of any EU member state covered by the exchange of information provisions under the Directive of the Council of the European Communities dated 19th December 1977.


    • Any tax or duty of a non-EU member state covered by enforcement provisions made under FA 2000 s. 173.



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