Technical factsheet 129 - Settlement Provisions and Disclosure Issues - A Guidance Note on Disclosure for Self Assessment for the Year Ended 5 April 2005

Guidance to members of the Chartered Institute of Taxation (CIOT), Tax Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW), Association of Chartered Certified Accountants (ACCA), Institute of Chartered Accountants of Scotland (ICAS), Association of Taxation Technicians (ATT) and Association of Accounting Technicians (AAT) (‘the professional bodies’) as regards the impact of the settlements legislation (formerly s660A, ICTA 1988 and now in Chapter 5 of Part 5 to ITTOIA 2005) on small businesses.