Assessments

Generally

Legislation/Regulatory – TMA70 s. 114

Substantive point

Legislation/Regulatory – IRInt. 64

Bad debt relief, assessments final and conclusive

Case Law – Thompson v IR Commrs (2005) Sp C 458

Claims for overpaid tax

Commentary – Tax Reporter ¶191-160 ; Tax Reporter ¶191-210
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 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2010] BTC 265 ; Thompson v IR Commrs

Corporation tax computation agreed, preclusion of claim

Case Law – Grafton Ltd v IR Commrs (1998) Sp C 172

Deduction of interest, point of law

Case Law – Eagerpath Ltd v Edwards (HM Inspector of Taxes). [1999] BTC 253

Discovery

Legislation/Regulatory – SP 8/91

Documents and returns, penalties for

– see Penalties

Limitation period

Case Law – Heidelberg Graphic Equipment Ltd & Anor v Revenue and Customs Commissioners. [2009] BTC 351

Limitation period for old actions

Legislation/Regulatory – FA2007 s. 107

Official error

Arrears of tax arising from

Legislation/Regulatory – ESC A19 ; M15/10

Exclusion of limitation period

Legislation/Regulatory – FA2004 s. 320, 321

Generally

Commentary – Tax Reporter ¶193-660 ; Tax Reporter ¶193-710

Partnership statement

Commentary – Tax Reporter ¶191-260

Reimbursement of taxes paid in violation of EU law

Commentary – Tax Reporter ¶191-310

Repayment of capital gains tax

Case Law – Monro v Revenue and Customs Commissioners. [2007] BTC 325

Returns

Claims pre-1 April 2010

Commentary – Tax Reporter ¶191-160
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

Error of law

Commentary – Tax Reporter ¶191-310

Tax paid under error of law

Commentary – Tax Reporter ¶191-310