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TCTM09260 - Decision Making: Valid Claims, Conclusive Entitlement and Changes to Decisions: Changes to a conclusive decision You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Important If a conclusive decision has been made and none of the parts of the Tax Credits Act or the Taxes Management Act detailed below allow a revision, then the decision must stand and cannot be altered, even if it is incorrect. To alter this decision would be unlawful. Please see the glossary at TCTM09530 for a definition of conclusive decision. ....
TCTM09420 - Decision Making: Revised decisions, considering evidence and recording of decisions: Section 20 Discovery Decisions You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. There are two situations where a decision maker (DM) may be able to make a discovery decision: S20(1)TCA - where a person’s income tax liability has been revised and as a consequence the DM has reasonable grounds for believing that a conclusive tax credits decision is not correct. S20(4)TCA- where the DM has reasonable grounds for believing that a conclusive tax credits decision is not correct and this is attributable to there being fraud or neglect. In most cases where a revision is needed to the conclusive award there will have been neglect but if there is no neglect a discovery decision cannot be made. ....
Adókedvezményt kapnak az otthonról dolgozó munkavállalók Németországban profitline.hu - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from profitline.hu Daily Mail and Mail on Sunday newspapers.
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