TTM05500 - Tax avoidance: contents

Introduction

This section explains the consequences for a company abusing the tonnage tax regime.

Outline

1. TTM05501

   Outline
2. TTM05510

   Meaning of 'tax advantage'

Action

1. TTM05520

   Action by HMRC
2. TTM05530

   Exclusion procedure
3. TTM05540

   Exclusion procedure - Appeals
4. TTM05550

   Exit charge