IHTM28152 - Liabilities: investigating liabilities: income tax investigation settlements
In the past these were called 바카라 사이트˜back duty바카라 사이트™ settlements. Where the tax liability arises as a result of an enquiry into the deceased바카라 사이트™s affairs, made by Local Compliance or Specialist Investigations, the file will usually be dealt with by Compliance. Compliance will raise any enquiries they think are necessary.
Capital Gains Tax settlements should be treated in the same way.