There are special rules in FA 2008, Sch. 36, para. 34 which apply to notices issued for the purpose of checking the partnership tax position of one or more partners. The rules depend on whether the notice is:-

  • To someone who is not a partner to check the tax position of more than one partner.
  • To a partner to check the tax position of at least one other partner.

For expert advice call KinsellaTax on 0800 471 4546


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