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  1. Home
HMRC internal manual

Excise Assessments Interim Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents

EAIG13000 - Best judgement: contents

  1. EAIG13100
    The law
  2. EAIG13200
    What it means
  3. EAIG13300
    How it is determined by best judgement
  4. EAIG13400
    Convincing a tribunal
  5. EAIG13500
    Partial breach of best judgement
  6. EAIG13600
    Lack of information
  7. EAIG13700
    Methods of calculation
  8. EAIG13800
    Helpful pointers to a best judgement assessment
  9. EAIG13900
    Assessments deemed not to have been made to
  10. EAIG14000
    Record of decision making
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