BKM506000 - Governance protocol: contents

1. BKM506100

   Introduction
2. BKM506200

   Process for determining non-compliance
3. BKM506300

   When a case will be escalated to HMRC directors
4. BKM506400

   Rationale for not normally escalating single instances of tax planning
5. BKM506500

   What is a potential GAAR transaction?
6. BKM506600

   Revisiting the Code decision following GAAR counteraction
7. BKM506700

   Role of the Independent Reviewer
8. BKM506800

   Circumstances in which HMRC can override the Independent Reviewer
9. BKM506900

   Impact of criminal investigation on escalation process