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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Powers relating to state aid data / A6.351 Power to publish information

A6.351 Power to publish information

Administration and compliance

HMRC may publish any state aid information, in compliance with the relevant post withdrawal obligations (see A6.350 for details of the impact of the UK's exit from the EU on state aid)¹, and may disclose

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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