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

– see also 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

– see 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

Holding copies on VAT file

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

– see also Partnerships

Cessation of trade

Estimated and further assessments

Partnerships, capital gains tax

PAYE

– see 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

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

Treasury powers to change legislation

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

Winding-up petitions

Withdrawal

Withdrawal and supersedence by reason of subsequent events