General Meanings

Overview of RSTPA guidance on general meanings.

RSTPA guidance on the meaning of a person’s ‘tax position’.

RSTPA guidance on the meaning of ‘statutory records’.

RSTPA guidance on the meaning of ‘provide information’.

RSTPA guidance on the meaning of ‘produce documents’.

RSTPA guidance on the meaning of ‘enter’.

RSTPA guidance on the meaning of ‘inspect’.

RSTPA guidance on the meaning of ‘premises’ and ‘business premises’ including means of transport.

RSTPA guidance on the meaning of ‘carrying on a business’.

RSTPA guidance on the meaning of ‘business assets’.

RSTPA guidance on the meaning of ‘business documents’.