Inland Revenue Clearances

Inland Revenue Clearances provides detailed explanations of what clearances are, when they should be used, how they work, and what the clearance application should contain.

The work demonstrates how, by reducing the uncertainties of how tax will be charged, clearances can be used to clarify tax positions and help ensure tax efficiency.

It examines not only statutes, but case law and public statements made by the Inland Revenue.

It covers not just the related areas of tax law, but also relevant aspects of company and general law.

Inland Revenue Clearances has an exhaustive index, tables of cases and statutes, numbered paragraphs and descriptive section headings, all of which enable the location of information quickly and easily. * Provides practical guidance by means of numerous examples, tables and precedents, including letters of application for clearance. * Also examines procedures which are not clearances but offer the taxpayer the opportunity to approach the Inland Revenue and obtain from them some binding commitment. * Assesses statutes case law and public statements made by the Inland Revenue.