– see also Repayment of tax

Claim for relief

Claims for

Claims for relief

Corporation tax

Income tax

On or after 1 April 2010

Repayment supplement

Inheritance tax

Instalment payments

Interest

Interest on

Generally

Recovery

Claims

Contravention of requirement to repay commissioners

Disregard of business losses

Excess payments by commissioners

Generally

Reimbursement arrangements

Time-limits

Unjust enrichment

Repayment