IHTM36335 - Letters of offer: consideration
In English law, a contract normally requires consideration to make it binding - thetaxpayer바카라 사이트™s offer is matched by HMRCs agreement not to take further proceedings.Scottish contract law does not have this requirement, but it is still considered desirableto set out the consideration in a Scottish offer.
Where extra time is being allowed for payment, and an additional 바카라 사이트˜interest바카라 사이트™charge (IHTM36253) is being made the words 바카라 사이트˜and the timegranted바카라 사이트™ should be added after 바카라 사이트˜hereby offer in respect of the (duties,)(interest) (and) penalties바카라 사이트™.