Agricultural property relief

Commentary – Tax Reporter ¶658-100
HMRC Guidance – IHTM24001

Amendments to self-assessments

Commentary – Tax Reporter ¶191-660

Authors/artists and designers

Commentary – Tax Reporter ¶268-350

Beneficiaries' trust income

Commentary – Essential Tax Companion ¶62290

Business losses offset against general income

Commentary – Essential Tax Companion ¶6210

Business property relief

Commentary – Tax Reporter ¶664-100

Capital allowances

Fixtures, double allowances

Legislation/Regulatory – CAA2001 s. 9

Generally

Commentary – Tax Reporter ¶235-050 ; Tax Reporter ¶709-625
Legislation/Regulatory – CAA2001 s. 3
HMRC Guidance – CA11130 ; CA11140 ; SALF404

Outside time-limits

Legislation/Regulatory – SP 5/01

Reduced first-year allowances

Commentary – Tax Reporter ¶237-700
HMRC Guidance – CA23110

Capital gains tax

Commentary – Essential Tax Companion ¶1740

Carry-back claims under self-assessment

Legislation/Regulatory – IRInt. 211

Chargeable gains

Allowable losses

Commentary – Tax Reporter ¶524-050

Gifts of business assets

Commentary – Tax Reporter ¶574-550
HMRC Guidance – CG67140

Roll-over relief

Commentary – Tax Reporter ¶570-250 ; Tax Reporter ¶570-300
HMRC Guidance – CG60600 ; CG60605 ; CG60700

Savings income, special withholding tax

Commentary – Tax Reporter ¶593-800

Charities

Commentary – Tax Reporter ¶815-850

Community investment scheme relief

Commentary – Tax Reporter ¶325-050
HMRC Guidance – CITM6020

Company distributions, claims for tax credits

Commentary – Tax Reporter ¶191-785

Controlled foreign companies

Commentary – Tax Reporter ¶770-180 ; Tax Reporter ¶770-225

Corporate venturing scheme, investment relief

Commentary – Tax Reporter ¶716-195

Corporation tax

Capital allowances

Commentary – Tax Reporter ¶191-885

Consequential claims

Commentary – Tax Reporter ¶191-835

Friendly societies

Commentary – Tax Reporter ¶191-835

Generally

Commentary – Tax Reporter ¶191-835

Group relief

Commentary – Tax Reporter ¶191-860

Insurance companies

Commentary – Tax Reporter ¶191-835

Late claims

Commentary – Tax Reporter ¶191-910

Making or amending

Commentary – Tax Reporter ¶191-835

Overpaid

Commentary – Tax Reporter ¶191-385

Time limits

Commentary – Tax Reporter ¶191-835

Corporation tax, time-limits

Commentary – Essential Tax Companion ¶2355

Discovery assessments

Commentary – Tax Reporter ¶191-685

Double assessments

Legislation/Regulatory – TMA70 s. 32

Double taxation relief, petroleum revenue tax

Legislation/Regulatory – TMA70 s. 43D

Dual residence

Legislation/Regulatory – ESC D21

Electronic communications

Legislation/Regulatory – TMA70 s. 43E, 43F

Enquiries into

Commentary – Tax Reporter ¶191-810

Enterprise investment scheme

Commentary – Tax Reporter ¶323-120

Error or mistake in

Commentary – Tax Reporter ¶191-785

Farming and market gardening, averaging profits

– see Farming and market gardening

Film tax relief

Legislation/Regulatory – FA2015 s. 29 ; FA98 Sch. 18, para. 10(4), 83S-83W

Form of claim

Commentary – Tax Reporter ¶191-585

Group relief

– see Group relief

Group relief, outside time-limits

Legislation/Regulatory – SP 5/01

In writing

Legislation/Regulatory – CTA2009 s. 1315 ; CTA2010 s. 1175 ; ITA2007 s. 1020

Inheritance tax

Sale of interest in land

Commentary – Tax Reporter ¶628-900

Sale of quoted securities

Commentary – Tax Reporter ¶628-100

Sale of related property

Commentary – Tax Reporter ¶629-400

Time limits for

Commentary – Tax Reporter ¶184-075

Interest

Commentary – Essential Tax Companion ¶3050

Investors

Legislation/Regulatory – TCGA92 s. 169VM

Late (out of time) claims

Commentary – Tax Reporter ¶191-710

Loan relationships

Commentary – Tax Reporter ¶717-150

Loss relief

Late claims

Legislation/Regulatory – IRInt. 93

Outside time-limits

Legislation/Regulatory – SP 5/01

Losses

– see Losses; Loss relief; Trading losses

Nature of

Commentary – Essential Tax Companion ¶1425

Negligible value assets

Legislation/Regulatory – TCGA92 s. 24(2)
HMRC Guidance – CFM62280 ; CG13125 ; CG13130 ; CG13135 ; CG13140 ; CG13145 ; CG13150 ; CG13700 ; CG15770 ; CG16255 ; CG28000 ; CG33553 ; CG46520 ; CG47001 ; CG48200 ; CG48210 ; CG59562 ; CG68050 ; CG68070 ; CG68080 ; CG68310 ; CITM7010 ; LLM6040 ; LLM6050 ; LLM8100 ; LLM8160 ; SACM9010 ; SVM107150 ; SVM113050 ; SVM113130 ; VCM74120 ; VCM75250 ; VCM75430 ; VCM92010

Not included in returns

Commentary – Tax Reporter ¶191-810

Overpaid tax

– see also Repayment of tax

Generally

Commentary – Tax Reporter ¶191-160 ; Tax Reporter ¶191-210 ; Tax Reporter ¶193-560
Case Law – Arranmore Investment Co. Ltd. v. Commissioners of Inland Revenue Carnalea Investment Co. Ltd. v. Commissioners of Inland Revenue ; CARRIMORE SIX WHEELERS, LTD. v. COMMISSIONERS OF INLAND REVENUE ; Cenlon Finance Co., Ltd. v. Ellwood (H.M. Inspector of Taxes) Ellwood (H.M. Inspector of Taxes v. Cenlon Finance Co., Ltd. Tableau Holdings, Ltd. v. Williams (H.M. Inspector of Taxes) Williams (H.M. Inspector of Taxes) v. Tableau Holdings, Ltd. ; Grafton Ltd v IR Commrs ; ROSE SMITH & CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE ; Thompson v IR Commrs

Overpaid tax on or after April 2010

Commentary – Essential Tax Companion ¶1435

Partnerships

Commentary – Tax Reporter ¶191-785

Personal pension schemes

Legislation/Regulatory – SI 1986/387 reg. 8-11

Petroleum revenue tax

Field expenditure

Commentary – Tax Reporter ¶799-800 ; Tax Reporter ¶799-825

Other expenditure and losses

Commentary – Tax Reporter ¶799-850

Priority of

Legislation/Regulatory – TMA70 s. 62, 64
HMRC Guidance – CISR16270

Procedure for making

Commentary – Tax Reporter ¶191-735
Legislation/Regulatory – TMA70 s. 42
HMRC Guidance – BIM82215 ; BIM85030 ; BIM85085 ; CA11120 ; CG10450 ; CG13135 ; CG14730 ; CG14933 ; CG25330A ; CG65445 ; CG66914 ; CG66916 ; COM52012 ; CTM08580 ; CTM20260 ; CTM90140 ; CTM97002 ; EIM33081 ; EIM36870 ; EIM77020 ; EM1907 ; EM8030 ; INTM162590 ; INTM254400 ; INTM256220 ; PAYE80040 ; RDRM31170 ; RDRM32020 ; RDRM32060 ; SACM10010 ; SACM11005 ; SACM14005 ; SACM14010 ; SACM20015 ; SACM2005 ; SACM2010 ; SACM3005 ; SACM3015 ; SACM3030 ; SACM7005 ; SACM8035 ; VCM51060

Records, keeping and preserving

Commentary – Tax Reporter ¶191-810

Remediation of contaminated land

Legislation/Regulatory – FA98 Sch. 18, para. 10(2A), 83G-83L

Remission of tax

Commentary – Tax Reporter ¶193-610
HMRC Guidance – SACM12240
Case Law – Commissioners of Inland Revenue v. National Federation of Self-Employed and Small Businesses Ltd.

Repayment of tax, time-limits

Legislation/Regulatory – ESC B41

Research and development

Legislation/Regulatory – FA2006 Sch. 3, para. 10, 11 ; FA98 Sch. 18, para. 10, 83A-83F

Returns, claims not included in

Amendment of claims

Legislation/Regulatory – TMA70 Sch. 1A, para. 3

Appeals against amendments

Legislation/Regulatory – TMA70 Sch. 1A, para. 9

Completion of enquiry into claim

Legislation/Regulatory – TMA70 Sch. 1A, para. 7

Giving effect to claims and amendments

Legislation/Regulatory – TMA70 Sch. 1A, para. 4, 8

Keeping and preserving records

Legislation/Regulatory – TMA70 Sch. 1A, para. 2A, 3, 3A, (6), (7)

Making claims

Legislation/Regulatory – TMA70 Sch. 1A, para. 2

Partnership claim, meaning

Legislation/Regulatory – TMA70 Sch. 1A, para. 1

Power to enquire into

Legislation/Regulatory – TMA70 Sch. 1A, para. 5

Returns, included in

Commentary – Tax Reporter ¶191-785

Roll-over relief

Commentary – Essential Tax Companion ¶15140 ; Tax Reporter ¶570-250 ; Tax Reporter ¶570-300
HMRC Guidance – CG60600 ; CG60605 ; CG60700

Savings income, special withholding tax

Commentary – Tax Reporter ¶593-800

Seed enterprise investment scheme

Commentary – Tax Reporter ¶319-120

Self-assessment

– see Self-assessment

Tax credits

– see Child tax credit (CTC); Working tax credit (WTC)

Tax credits on company distributions

Commentary – Tax Reporter ¶191-785

Telephone claims

Commentary – Tax Reporter ¶191-760
Legislation/Regulatory – SP 1/10 ; SP 2/03

Television tax relief

– see Television production relief

Time limits

Commentary – Essential Tax Companion ¶1430

Time-limits

Commentary – Tax Reporter ¶191-635
Legislation/Regulatory – HMRCBrf 16/10 ; SI 2009/403 ; TMA70 s. 43
HMRC Guidance – BIM85075 ; CG13720 ; CG13750 ; CG14730 ; CG14805 ; CG15813 ; CG25330A ; CG35505 ; CG60600 ; CG61920 ; CG65165 ; CG66913 ; CG67033 ; CG73007 ; COM52012 ; DT19850 ; EIM32665 ; EM3905 ; EM3907 ; INTM330710 ; INTM330820 ; INTM331028 ; INTM413230 ; LLM5390 ; RDRM32030 ; SACM10030 ; SACM10050 ; SACM11005 ; SACM3005 ; SACM3035 ; SACM9005 ; SACM9025 ; SACM9030

Trading losses

– see Trading losses

Two or more years

Farming or market gardening, fluctuating profits

Legislation/Regulatory – TMA70 Sch. 1B, para. 3, 4

Generally

Commentary – Tax Reporter ¶191-610
HMRC Guidance – SACM11020 ; SAM110085
Case Law – Norton v Thompson (HMIT)

Loss relief

Legislation/Regulatory – TMA70 Sch. 1B, para. 2

Post-cessation receipts, carry-back

Legislation/Regulatory – TMA70 Sch. 1B, para. 5

Venture capital trusts

Legislation/Regulatory – SI 1995/1979 reg. 16-19