Assessments

Generally

Substantive point

Bad debt relief, assessments final and conclusive

Claims for overpaid tax

Corporation tax computation agreed, preclusion of claim

Deduction of interest, point of law

Discovery

Documents and returns, penalties for

– see Penalties

Limitation period

Limitation period for old actions

Official error

Arrears of tax arising from

Exclusion of limitation period

Generally

Partnership statement

Reimbursement of taxes paid in violation of EU law

Repayment of capital gains tax

Returns

Claims pre-1 April 2010

Error of law

Tax paid under error of law