Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 959AD
Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect
Section 959AD allows Revenue to make or amend assessments at any time where a Revenue officer has reasonable grounds for believing that fraud or neglect has occurred in relation to tax due for a chargeable period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.