Checker Ltd submitted its corporation tax return for the year ended 30 September 2020 on 23 May 2021. This was before the due date of 30 September 2021. HMRC may issue a notice to enquire into this return at any time until: 23 May 2022 Since the return was filed on time, a formal enquiry can be opened within 12 months of the actual submission date of 23 May 2021. Note that in the exam you would not be told the due date, you would need to refer to the 'Submission dates for corporation tax returns' information in the tax tables. Identify which, if any, of the following statements is/are true. A taxpayer may appeal against an information notice. A taxpayer may appeal against the imposition of a penalty. True and True A taxpayer may also appeal against: a request to submit supporting documents amendments made to a self assessment as a result of an enquiry HMRC's right to raise a discovery assessment a discovery assessment a VAT assessment The amount of duty paid on a packet of cigarettes is the same for all individuals, regardless of their income; therefore, the duty is a lower proportion of the income of a higher earner than that of lower earner. Which principle of taxation best describes the above? Progressive/regressive principle Which one of these is produced by HMRC? Statutory instruments Finance Act Case law Extra-statutory concessions Extra-statutory concessions The Finance Act is the annual Act which gives Parliament the right to collect taxation