Abstract
This chapter covers administrative matters, largely to be found in the Taxes Management Act 1970 (TMA). With effect from 1996–97, radical changes took effect, with the introduction of the new self-assessment system. This is dealt with below.
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© 2009 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2009). Returns, Assessments and Repayment Claims. In: St. James’s Place Wealth Management Tax Guide 2009–2010. Palgrave Macmillan, London. https://doi.org/10.1057/9780230245129_16
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DOI: https://doi.org/10.1057/9780230245129_16
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-36464-0
Online ISBN: 978-0-230-24512-9
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