TTOG5230 - Settlement by agreement: general: importance of clarity - HMRC internal manual - GOV.UK
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TTOG5230 - Settlement by agreement: general: importance of clarity
The object of a negotiated settlement is to achieve a final, clear agreement with a taxpayer or his/her representatives. Care must be taken to ensure that there are no unforeseen
consequences in agreements that are reached.
If in doubt take advice before any commitments are made or implied.
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