CAP 1
The Association is pleased to have the opportunity to respond to this draft notice.
The ATT comments, sent to HMRC on 29 July 2011, regarding the draft notice Cap 1 which sets out the procedure to be used by non-business customers, or customers with a non-business activity, to obtain HMRC's interpretation of recent tax legislation.
This document and the consultation are available in Adobe (pdf) format.
Technical Team
29 July 2011
