Special relief is a statutory relief that applies in cases where it would be unconscionable for HMRC to seek to recover an amount of tax or refuse repayment of tax that has already been paid.
See Penalties and Compliance: Compliance: Special Relief
Are you enjoying our content?
Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.
Register with us now to receive our receive our FREE SME Topical Tax Update & newletter
