Geemarc Amplidect 295-2 Amplified (30dB) Cordless Twin Pack Telephones - Answering Machine & Caller ID - Phone for the Hard of Hearing with Loud Ringer & Indicator - Hearing Aid Compatible (T-Coil)

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If an application for prior approval is refused (either by a judicial officer or a senior officer) the officer should not undertake a search or make a fresh application for a search of the same person(s), premises or vehicle(s) unless there are new reasonable grounds for suspicion. The officer, on any new application, should inform the judicial officer or the senior officer of the prior refusal and the reasons thereto. They should also detail any prior approval granted that did not lead to a search. Prior approval impractical Our Statement of Practice SP8/92 allows you to defer agreeing the values, providing there’s no liability to CGT on the disposal. However, this excludes cases where the liability arises because you received consideration from the person to whom you transferred the asset — in this case the liability is restricted. As long as the base cost represents actual expenditure and is not a value (in particular, a value at 31 March 1982), it’s not necessary to agree the value at the date of disposal.

The powers to search for cash are exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that the unlawful conduct through which the cash was obtained, or for which the cash is intended to be used, relates to an “assigned matter” within the meaning of the Customs and Excise Management Act 1979. So, where the value of agricultural land is in excess of its agricultural value, for example, because of possibilities of development, the excess does not qualify for that relief. This restriction does not apply for the purposes of Hold-over Relief. Category 4 Chargeable transfers for Inheritance Tax purposes Where SP8/92 applies, the claim is admitted on condition that the provisional values submitted with the claim are left to be agreed between the claimants and us at a later date, when and if it becomes relevant to the calculation on a further disposal by either claimant. You need to enter estimated values in the tax return and the claim form.The power to search a person should be used fairly, courteously, responsibly, respectfully and without discrimination against the person concerned. The person should be searched by a person of the same sex unless the contrary has been specifically agreed by the person to be searched. This agreement should be obtained in writing. The co- operation of the person to be searched should be sought in every case, even if the person initially objects to the search. A forcible search may be made only if it has been established that the person is unwilling to co-operate. If the officer believes they will be in danger undertaking the search, they should take appropriate precautions. The powers to search for cash are exercisable by an AFI in relation to premises, vehicles or (as the case may be) persons in England and Wales only, but not Scotland. The exercise of these powers by AFIs in Northern Ireland is guided by the code issued by DoJNI under section 293A. Reasonable grounds for suspicion Reasonable suspicion can never be supported on the basis of personal factors alone without reliable supporting intelligence or information or some specific behaviour. For example, a person’s race, religion or age, could not be used alone or in combination with other personal factors as the reason for searching that person. Reasonable suspicion could not be based on generalisations or stereotypical images of certain groups or categories of people being more likely to be involved in criminal activity. See Helpsheet 281 Capital Gains Tax, civil partners and spouses. Reliefs available for gifts and similar transactions

A personal company of an individual is one where that individual has at least 5% of the voting rights. Section 290 requires the officer to obtain prior “appropriate approval” before the exercise of any of the search powers under section 289, unless in the circumstances it is not practical to obtain that approval before exercising the power. “Appropriate approval” means approval from a judicial officer or (if that is not practical in any case) from a “senior officer”. A “judicial officer” is, in relation to England and Wales a justice of the peace; in relation to Northern Ireland, a lay magistrate [footnote 20] and in relation to Scotland, a sheriff.If, on reasonable grounds, it is considered necessary to conduct a more thorough search this should be undertaken out of the view of the public.