WebSchedule 46 of the Finance Act 2009 contains the Senior Accounting Officer (SAO) … WebS107 & Sch 56 FA 2009 S27 &IT, CGT, CT, Sch 11 FA (No 3) 2010 April 2011 Record keeping Direct taxes not included in a return & PAYE, NICs, CIS, IT, CGT, CT, VAT 1/4/2009 S115 & Sch 37 FA 2008 Interest on late payment & repayment interest PAYE, NICs, CIS, IT, CGT, CT, VAT October 2011 S101 & 102 & Sch 53 & 54 FA 2009 Increased penalties for all ...
Fair Work Act 2009 - Legislation
WebThe penalty regime in FA 2007, Sch 24 provides that there is no penalty where an inaccuracy leading to an underpayment of tax is made on a return or other document, provided the person took reasonable care. There is no statutory definition of reasonable care, so reliance must be placed on the guidance in the HMRC manuals and case law. 1(1)The senior accounting officer of a qualifying company must take reasonable steps to ensure that the company establishes and maintains appropriate tax accounting arrangements.U.K. (2)The senior accounting officer of a qualifying company must, in particular, take reasonable steps— (a)to … See more 2(1)The senior accounting officer of a qualifying company must provide the Commissioners with a certificate for each financial year of the company.U.K. (2)The … See more 3(1)For each financial year a qualifying company must ensure that the Commissioners are notified of the name of each person who was its senior accounting … See more 4(1)This paragraph applies if a senior accounting officer fails to comply with paragraph 1 at any time in a financial year.U.K. (2)The senior accounting officer is liable … See more 5(1)This paragraph applies if a senior accounting officer—U.K. (a)fails to provide a certificate in accordance with paragraph 2, or (b)provides a certificate in … See more diamondbacks blog
Finance Act 2008 - Legislation.gov.uk
http://classic.austlii.edu.au/au/legis/vic/consol_act/cpa2009188/sch2.html WebSchedule 55 FA 2009, Schedule 41 FA 2008, Schedule 24 FA 2007, Schedule 18 FA (No 2) … WebAs first drafted, FA 2009, Sch. 46 applied to large companies, being companies which … circle png maker online