Carry-back, late claims

Carry-back, late payment

Claims to carry-back surplus

Cessation of trade


Milk marketing boards

Order of claims

Source of income


Compound interest

Calculation of

Claims for restitution of mainstream corporation tax (MCT)

Treatment of unlawful ACT

Date of entitlement to repayment


– see Dividends


Groups with non-resident parent company, compensation or restitution

Compound or simple interest

Double taxation agreements, entitlement to tax credits received under

Group income election

Group litigation order

Incorporation of non-discrimination provisions into UK law

Infringement of non-discrimination articles in double taxation agreements

Mistake of law

Obligation to pay more ACT than amount needed to fund tax credit

Interest on

Overdue tax

Overpaid tax

Interim payment, claims for compensation or restitution in respect of past payments

Purchase by company of own shares

Purchase by company of own shares, allotment of preference shares

Reconstruction, transaction in securities

Recovery, time barring of claims


Amounting to payment

Credit for double tax relief

Set-off against liability to corporation tax




Set-off against earlier periods

Surrender in return for payment

Tax credit

Partial imputation system

Unrelieved surplus, treatment of

Abnormal dividends

Assets transferred after change of ownership

Change of company ownership

Controlled foreign companies

Displaced, consequential provision

Final accounting period, company a member of a group

Final accounting period, company not a member of a group

Franked investment income, abnormal dividends

Franked investment income, arrangements to pass value of on

Franked investment income, dealers

Franked investment income, intra-group distributions

Franked investment income, replacement of income


Group, meaning

Life assurance companies


Set-off, controlled foreign company's profits apportioned to a company

Set-off, subsidiary company's liability to corporation tax

Shadow ACT, computation of

Shadow ACT, intra-group allocation of

Shadow ACT, utilisation of

Wrongly set-off, recovery of