On 5 September 2019, HM Treasury made an order appointing 6 September 2019 as the day on which the interest provisions in sections 101 (late-payment interest) and 102 (repayment interest) of the Finance Act 2009 come into force for penalties under the following provisions.
Read a copy of our Briefing Note to find out more: Requirement to correct and other late payment penalties now in force
For any further guidance on these measures, please contact Robert Drysdale or a member of our Wealth Planning team.