Assessments
Accountants wilful default
Accounting period uncertain
Accounting periods, by reference to
Acquisitions, non-taxable persons
Generally
Time limit and supplementary assessments
Additional
Car and fuel benefits
Inspector's discretionary power
Jurisdiction to make
Properly made
Schedule D, Case I
Tax after continuation
Time-limit
Adjustment to take account of company's total profits
Advance petroleum revenue tax
Allowable losses
Alteration of
Alternative
Generally
Validity
Amendment
HMRC, by
Notice of
Amendment showing wrong reason
Amendment, validity
Amendments, late payment interest start date
Amounts due by way of penalty, interest and surcharge
Generally
Time limit and supplementary assessments
Amounts of levy due
Appeal, right of
Appeals
Against VAT assessment pending in tax tribunal
Alleged undertaking by commissioners
Appeal or statutory review
Extension of time limit application
Generally
Incomplete/incorrect returns
Registration date, review pending
Summary judgment entered
Time limit
Winding-up petition pending in the Companies court
Application for permission to make late appeal
Back duty
Appeal from commissioners' findings
Enquiry, onus of proof on Revenue
Investigation
Based on costs of living index
Based on investigation
Bases of
Basis
Generally
Basis, retrospective reduction
Best judgment
Adequate evidence of suppression
Alleged explanations for wrong assessment
Allowance for input tax even if invoices deliberately destroyed
Apportionment using full-cost for time-based method for optician
Attribution of residual input tax
Best endeavours
Burden of proof
Cases
Cash trader
Club's bar sales/takings from billiard meters
Coffee house
Company campaigning for farm animals
Conscious or irrational failure
Diary record of daily takings
Distortion caused by test meals being paid for in cash
Entitlement to vote
European law: means proportionate to end
Evidence before HMRC when assessing
Evidence of removal of goods from UK
Failure to make returns
Failure to supply information
Failure to take account of evidence
Fish and chip shop
Frugal lifestyle claimed
Generally
Hairdressing salon
Honest but flawed attempt to asses
Inadequate information provided
Justification
Length of test period
Mark-up computation based on purchase invoices
Matter of fact not law
Minor errors
Miscellaneous examples of cases
Opportunity to give evidence
Over-estimate of the under-declaration
Payments under protest
Procedure for admission of creditors' claims for voting purposes
Proper method
Public house
Reduced
Reduction by amended assessment
Rehearing of appeal
Restaurants
Retail scheme
Retailers
Sandwich bar
Seasonal factors
Self-billing invoices
Simple average without weighting
Takeaways
Takings at a fish and chip shop
Taxpayer has burden of proof
Time limit
Tribunal's failure to give proper reasons for decision
Tribunal's jurisdiction
Tribunal's power to increase assessment
Two-stage approach
Underdeclarations
VAT due accounted for
Best of judgment
Appeals
Arrangements for reimbursing customers
Credit for overstated or overpaid VAT
Estimated assessment
Generally
Interest overpayments
Properly made
Set-off of credits and debits
Sub-contractors in the construction industry
Trinidad and Tobago
Burden of proof
Business a partnership
By reference to an event
Calculation, information
Cancellation by agreement
Capital gains tax
Agreement between taxpayer and Revenue
Amended
Arrears due to official error
Further assessment and default interest
Incorrect year stated
Partnerships
Reduced assessment
Sale of shares
Scope
Series of transactions
Careless or deliberate conduct post-1 April 2010
Cases
Charge on pension scheme administrator
Child trust funds
Civil penalties
Generally
Penalty interest
Time-limits
Civil penalty based on larger amount of VAT than that determined
Clarity/periods covered
Claw back of overpaid VAT
Generally
Regulatory body
Close company loans to participators
Code error
Combined
Commissioner's powers
Companies
Constructive or actual knowledge
Controlled foreign companies
Generally
Corporation tax
Adjustment
Basis of, and periods for
Determinations
Enquiries
Estimated assessments
Estimated profits, additional assessment
Further assessment, agreement
Leave to raise, time-limit
Rehearing of appeal on fresh evidence
Self-assessment
Criminal fraud
Cumulative, summary judgment
Damage
Date made
De-registered persons
De-registration
Death of taxpayer
Death: restricted time limit
Deposit-takers
Destruction
Determination
Determination of tax where no return delivered
Determinations
Different basis, on
Discovery
Generally
Domicile
Double
Double assessments
Double taxation arrangements
Enterprise investment scheme
Enterprise investment scheme relief, withdrawal or reduction
Entertainers and sportsmen
Error or mistake
Estimated
Best of judgment
Club, liability as unincorporated association
Commissioners' conduct of proceedings
Commissioners' determination
Computation of profits
Deduction for corporation tax
Generally
Income arising from Irish investments
Reduced or confirmed by commissioners
Schedule D/National Insurance contributions
Undeclared trading profits and bank interest
Withdrawal of appeal
Estimation of
Excess statutory interest and VAT refund
Excessive
Excessive, burden of proof
Existing, change of nature
Expenses not properly substantiated
Extended time limit, judicial review
Facts sufficient to justify: one-year time limit
Failure to make returns
Failure to notify underassessments
Failure to supply information
Flat-rate scheme
Form of
Four-year cap
Fraudulent or negligent conduct
Fraudulent or negligent conduct pre-1 April 2010
Fraudulent sale of scrap silver
Fresh assessment
Further assessment
Further assessments
Generally
Limits
Further assessments for greater amount
Further assessments precluded by agreement
Gangmasters
Generally
Global
Generally
Validity
HMRC's discretion
HMRC's powers
Husband and wife
Husband assessed on wife's estimated income
Identifying proprietor
In consequence of anti-avoidance provisions direction, groups of companies
In the alternative
Income of year received or years when earned
Income received after year for which assessable
Income tax
Alleged suppression of takings
Appellant's application for permission to appeal out of time
Application for admission of late appeal
Associated penalties
Careless error on income tax return
Cash takings inconsistent with debit/credit card receipts
Failure to file returns
Gain correctly calculated under Income Tax (Earnings and Pensions) Act 2003
Gain from exercise of share options
HMRC's cross application to strike out both withdrawn following settlement in separate bankruptcy proceedings
Incorrect figures in original return
Input tax allowable
Interest charged under Taxes Management Act 1970, s. 86
Penalties
Policy proceeds from surrendered investment bond
Provision of business entertainment
Return filed late
Transfer of trade as going concern
Treatment of corporate meeting costs
Treatment of unidentified receipts as taxable income
Undeclared overseas interest
Unexplained deposits in overseas bank account
Incomplete/incorrect returns
Incorrect refund/credit
Incorrect VAT repayment
Increase of amount
Inducement to abstain from making
Inheritance tax
Generally
Notice of determination
Time limits for determinations
Insured persons
Adjustment
Best of commissioner's judgment
Persons liable for tax
Tax due, commissioner's power
Time-limit
Interest on tax
Interest on VAT recovered/recoverable by assessment
Generally
Setting rates
Interest to
Interest, penalty or default surcharge
HMRC's discretion
Time limits
Introduction
Judicial review on ground of alleged bias
Known underassessment, penalty
Late notice of appeal
Length of period assessed
Liquidation or administration
Lloyd's underwriters
Loss of tax brought about carelessly or deliberately
Generally
Transfer of allowances
Loss of tax discovered
Loss/damage to assessment etc.
Manufactured overseas dividends
Mark-up, percentage wrongly assessed
Methods of estimating VAT due
Generally
Methods of calculating notional supplies
Mistake
Multiple accounting periods
Generally
Global or separate assessments
Multiple periods
Nature of
Negligent conduct
New Zealand insurance company, interest on overdue premiums
No basis for appeal
Non-taxable persons, acquisitions
Generally
Time limit and supplementary assessments
Not to be altered
Notification
Generally
Incomplete documents constituting
Notification of person assessed
Numerical error, validity of second assessment
Offshore funds certificates
Offshore income gain
Ordinary time-limit of four years
Out of time
Appeal against
Appeal and adjournment refused
Generally
Outstanding returns, tribunal's jurisdiction on appeals
Overpayment of tax, recovery of
Participator, tax to be assessed on
Partnership
Partnerships
Cessation of trade
Estimated and further assessments
Partnerships, capital gains tax
PAYE
Payment after 28-day payment period
Payment received from Post Office as compensation for loss of office of sub-postmaster
Penalties and interest
Penalties due
Penalty
12-month deadline
Generally
Reasonable excuse
Penalty for late return and late payment
Pension schemes
Periods assessed
Assessment corresponding to one or more prescribed accounting period
Generally
Length of
Power to vary period of return
Wrong period (Laura Ashley case)
Personal pension scheme administrators
Personal representatives
Generally
Notification
Personal representatives, etc.
Generally
Notification
Petroleum revenue tax, date of
Postponement of tax payment pending determination of
Power to assess
Power to vary
Pre-assessment letters
Prescribed accounting periods
Principal or agent
Principles of res judicata, estoppel or abuse of power precluding new assessment
Procedural matters
Procedure
Procedure for assessing
Proceeding-year basis
Public house
Generally
Retail scheme D
Purpose of special rules
Quantum, reasonableness
Real estate investment trusts
Reasons for making
Recovery of amount due
Appeals
Generally
Recovery of assessed amount
Debt due to Crown
Flowchart: apportioning civil penalty to officer of company
Generally
Judgment debt
Officer's liability for penalty
Partnerships
Power to distrain on goods
Security for failure to appoint VAT representative
Recovery of unpaid income tax
Recovery of VAT
Generally
Reduced
Appeal against
Award of costs against commissioners
Registered pension schemes
Removal from warehouses
Rents or Schedule A receipts
Repayment of tax
Requirement to account for goods
Residence
Generally
Ordinary residence
Restaurant, running of business transferred to employee
Retirement annuity relief
Return, made in accordance with
Sale of gas/electricity energy stamps
Schedule D, proprietor of business
Schedule E, entitlement to appeal against misconceived assessment
Seed enterprise investment scheme
Self-assessment
Self-employment, correct basis of assessment
Service of
Set-off of credits under appeal
Set-off of debit/credit balances
Settling by agreement
Simple assessment
Special accounting schemes
Sportsmen
Stamp collection/furniture/valuables sold, injection of capital
Stamp duty land tax
Double assessment relief
Excessive assessment relief
Generally
Loss of tax discovered
Losses brought about carelessly or deliberately
Notice of
Recovery of excessive repayment of tax
Restriction where return delivered
Time-limits
Stamp duty on share transfers, change in value after capital reorganisation
Substituted, time limit
Sums wrongly credited, reasonableness of making decision retroactive
Supplementary
Supply of boots
Suppression of takings
Generally
Restaurant
Takeover of registration and VAT liability
Taxi driver, unexplained cash deposits into his bank accounts
Taxpayer absent, rejection of written evidence
Time for appeal, application for extension
Excused payment on grounds of hardship
Judgment in default
Time limit
Alternative procedure for payment
Amendment defeating
Appeals
De-registration
Defeat by assessment amendment
Dishonesty
Evidence of facts sufficient to justify making assessments
Facts sufficient to justify assessment
Generally
Late argument by trader
No time bar
Non-registered persons
One-year deadline
Overall
Protective assessment
Recovery of input tax wrongly credited
Recovery of refund: two-year limit running from period of payment
Recovery of repayment and interest
Restricted, death
Single notification, global assessment time-barred
Six-year limit
Supplementary assessments
Timely use of evidence by HMRC
Transfer of land
Twenty-year limit for serious offences
Worked examples
Time limits
Time limits for
Time-limits
Generally
Interest relief claim
Tour operators' margin scheme annual adjustment, three-year cap
Transactions in securities
Transfer of deferred pension benefits between pension schemes
Transitional provisions
Trustee obligations
Trustees
Trustees and personal representatives
Undeclared profits
Evidence
Penalties
Under Tax Management Act 1970, sec. 29
Under-assessment, correction by tribunal
Under-declaration
Underdeclarations
Understated income, county court proceedings where formal determination made by general commissioners
Understatement, penalty for failure to notify HMRC
Validity
Alternative assessments
Amendment
Commissioners' previous knowledge extent
Further assessment issued, failure to comply with terms of agreement
Generally
Group of companies, assessment issued to successor representative member
Notice of assessment, statutory provision under which assessment made
Partnerships
Prescribed accounting period
Replacement
Second assessment partial duplication of first
Second assessment to correct numerical error
Transfer of business as a going concern
Validity, checklist
Value added tax
Application to postpone hearing
Associated penalties
Invalidating matters
Notification
Penalties
Powers
Time-limits
Undeclared overseas interest
Unexplained deposits in overseas bank account
Waiver on grounds of misdirection by omission
Want of form or errors not to invalidate
When made
Cases
Generally
When made and notification
Wild or extravagant assessments
Winding-up petitions
Withdrawal
Withdrawal and supersedence by reason of subsequent events