Notice – Advance Tax Rulings freeze period

3 December 2021 – A freeze period will be effective in respect of all Advance Tax Rulings (ATR) applications from 16 December 2021 until 15 January 2022 (both days included), as indicated in the Comprehensive Guide on Advance Tax Rulings. These 20 business days will apply to all applications received and in progress during this period and must be added to the estimated time to complete a ruling application.