Accrued income scheme, default interest

Commentary – Tax Reporter ¶335-000 ; Tax Reporter ¶335-050

Advance corporation tax

Legislation/Regulatory – TMA70 s. 87

Assessments affected

Legislation/Regulatory – TMA70 s. 86(2)

Bank payroll tax

Legislation/Regulatory – FA2010 Sch. 1, para. 30

Capital gains tax

Legislation/Regulatory – FA2009 s. 101, 104, Sch. 53, para. 1-5, 15, 16 ; FA95 s. 110(2)-(4) ; SI 2010/1879 ; SI 2011/701 ; TMA70 s. 86
HMRC Guidance – CSLM19030 ; CTM20220 ; CTM40875 ; CTM81235 ; CTM81260 ; DMBM401060 ; DMBM407060 ; DMBM570240 ; DMBM570260 ; DMBM570270 ; DMBM610050 ; EM4010 ; EM4035 ; EM6006 ; EM6008 ; EM6010 ; EM6250 ; EM6308 ; RDRM32430 ; SAM20001 ; SAM20010 ; SAM20040 ; SAM20110 ; SAM20120 ; TSEM8735 ; VCM15160 ; VCM36160 ; VCM45150

Change in company ownership

Legislation/Regulatory – CTA2010 s. 716

Company payments, income tax on

Legislation/Regulatory – TMA70 s. 87

Corporate venturing scheme

Legislation/Regulatory – FA2000 Sch. 15, para. 63

Corporation tax

Arrears due to exchange restrictions, remission of interest

Commentary – Tax Reporter ¶183-434

Generally

Commentary – Tax Reporter ¶183-432
Legislation/Regulatory – CTA2009 Sch. 2, para. 142 ; F(No. 3)A2010 Sch. 9, para. 1-5 ; FA2009 s. 101-103 ; FA98 s. 33, Sch. 4, para. 4 ; SI 1989/1297 reg. 3A ; SI 2010/1879

Groups, surrender of tax refund

Legislation/Regulatory – CTA2010 s. 965

Instalment payments

Commentary – Tax Reporter ¶183-433
HMRC Guidance – CTM92730

Loan relationships

Commentary – Tax Reporter ¶717-100 ; Tax Reporter ¶717-600

Death of taxpayer

Legislation/Regulatory – FA2009 Sch. 53, para. 12

Deduction of tax at source

Legislation/Regulatory – FA2009 Sch. 53, para. 13

Disallowance of relief

Legislation/Regulatory – FA98 s. 33

Discovery assessments

Legislation/Regulatory – FA2009 Sch. 53, para. 3, 4 ; FA2013 Sch. 51, para. 7

Due date until payment

Legislation/Regulatory – TMA70 s. 86(1)

Effect on reliefs

Legislation/Regulatory – FA2009 Sch. 53, para. 15, 16

Effective dates of payment

Bank giro/Girobank

Commentary – Tax Reporter ¶182-950

Cheque payment

Commentary – Tax Reporter ¶182-950

Electronic funds transfer

Commentary – Tax Reporter ¶182-950

Generally

Commentary – Tax Reporter ¶182-950

Handed in payments/postal payments

Commentary – Tax Reporter ¶182-950

Estates in administration

Commentary – Tax Reporter ¶365-675 ; Tax Reporter ¶367-175
Case Law – Moore (H.M. Inspector of Taxes) v. R.J. Mackenzie & Sons Ltd. Commissioners of Inland Revenue v. R.J. Mackenzie & Sons Ltd.

Exchange restrictions, remission relating to

Legislation/Regulatory – TMA70 s. 92

Generally

Commentary – Royse on Construction Industry Scheme 14.4 ; Royse on Construction Industry Scheme 9.3

Income tax

Generally

Legislation/Regulatory – FA95 s. 110(2)-(4) ; TMA70 s. 86

Self-assessment

Legislation/Regulatory – FA2009 s. 101, 104, Sch. 53, para. 1-5, 15, 16 ; SI 2010/1879 ; SI 2011/701

Inheritance tax

Acceptance of property in satisfaction of interest

Commentary – Tax Reporter ¶183-345

Generally

Commentary – Tax Reporter ¶183-265
Case Law – Prosser (as personal representative of Jempson dec'd) v IR Commrs ; Richardson v. R & C Commrs

Instalments

Commentary – Tax Reporter ¶183-255

Transfers reported late

Commentary – Tax Reporter ¶617-250

Judicial review

Case Law – R v. Inland Revenue Commissioners, ex parte Barker & Anor. [1994] BTC 290

National disasters, waiver of interest and surcharges

Legislation/Regulatory – FA2008 s. 135 ; SI 2008/1936

Payable gross

Legislation/Regulatory – TMA70 s. 90(1)

PAYE

Legislation/Regulatory – SI 2003/2682 reg. 82, 116

Payments on account

Legislation/Regulatory – FA2009 Sch. 53, para. 1, 2

Rates

Legislation/Regulatory – FA2009 s. 101-104 ; SI 1989/1297 reg. 3 ; SI 2010/1879 ; SI 2011/2446

Recovery

Legislation/Regulatory – TMA70 s. 69

Reliefs, effect of

Legislation/Regulatory – TMA70 s. 91

Repayments

Commentary – Tax Reporter ¶182-925

Self-assessment

Commentary – Tax Reporter ¶182-925

Small amounts of interest

Legislation/Regulatory – FA89 s. 158(3)-(6)

Sums due to HMRC

Legislation/Regulatory – FA2009 s. 101, 104, Sch. 53

Time-limit for commencement of proceedings, Scotland

Case Law – Lord Advocate v. Butt & Ors. [1992] BTC 67