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WebSep 15, 2024 · 15 September 2024. In Tinkler v HMRC [2024] UKSC 39, the Supreme Court held that, due to the conduct of the taxpayer's advisers, the taxpayer was estopped by convention from denying that HMRC had opened a valid enquiry under section 9A, Taxes Management Act 1970 (TMA), when it had sent the notice of enquiry to the wrong address. WebFeb 23, 2024 · The K-1 is a statement made by individual partners, not the partnership as a whole. In fact, most partnerships, and S corporations of under 100 shareholders, are rarely … picture for facebook cover photo
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