»Ê¹ÚÌåÓýapp

Losses can arise post settlement and a valid claim can be made to carry these back into the investigation period (see EM6413). »Ê¹ÚÌåÓýapp amount to be repaid or cancelled should be calculated and matters should proceed as at TTOG6635.

A claim to re-open because of a change of view should be resisted. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)