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Herbert Smith Freehills LLP | United Kingdom | 29 Apr 2010

HM Revenue & Customs (HMRC) enquiry windowslimitation periods

From 1 April 2010, changes introduced by Schedule 39 Finance Act 2008 will take effect and reduce the period within which HMRC can bring an assessment to four years from the end of the accounting period in the case of innocent errors, six years for careless errors and 20 years for deliberate mistakes.

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