Error or mistake
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
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