– see also Overpayment of tax

Appeal pending

Assessments

Capital gains tax

Change in company ownership

Accounting period beginning before change

Accounting period ending on or after change

Assessment, effect of payment in pursuance of

Associated company

Attribution of rights

Control, meaning

Interest on

Linked person, meaning

Relevant period, meaning

Chargeable gains

Companies

Generally

Gifts, recipient of

Held-over gains

Non-residents

Reconstructions

Share exchange

Third parties

Trust gains, collection of unpaid tax from beneficiary

Trustees, exit charge

Cheque payments

Civil proceedings

Collection of debts following determination by tribunals/courts

Companies

Controlled foreign companies

Corporation tax on chargeable gains

Capital distributions, recovery from shareholder

Group members

Reconstructions or amalgamations

Related companies, corporation tax payable by non-resident company

Scope of powers

Transfer of business between UK companies

County court

Court proceedings

County courts

Generally

High Court

Inferior courts in Scotland

Magistrates' courts

Debt collection agencies

Debt due to the Crown

Direct recovery of debts

Discovery assessments

Distraint

Distress, levy of

EC directive

Employees, from

EU member states, mutual assistance between

Evidence and pleadings

Foreign taxes

Generally

Groups of companies

Groups of companies chargeable gains

High Court

Inheritance tax

Inheritance tax, bankruptcy of executor beneficiary

Life assurance relief

Magistrates' court

Magistrates' court proceedings

Methods

Outside debt collection agencies

Mutual assistance

Generally

Mutual assistance recovery directive

Non-resident companies

Amount payable in consortium case

Application

Disallowed deduction

Generally

Notice requiring payment

Related company, meaning

Relevant period, meaning

Time limit for giving notice

Not postponed

Overpaid

Claims

Contravention of requirement to repay commissioners

Disregard of business losses

Excessive payments by the commissioners

Generally

Interest

Reimbursement arrangements

Unjust enrichment

Overpaid tax, claims

Assessment of claimant

Cases in which Commissioners nor liable to give effect to

Contract settlements

Determination where no return delivered

Generally

Making

Partnerships

Overpayment

PAYE

Penalties

– see Penalties

Persons not primarily liable

Proceedings, conditions for

Restriction on Revenue and Customs powers

Retraining courses

Right to address court

Rules applied in case (ITA 2007, s. 786)

Scotland

Set-off

England, Wales and Northern Ireland

Insolvency procedures

Right to be paid a sum is transferred

Shareholders

South Africa mutual assistance provisions

Taking control of goods

England and Wales

Generally

Scotland, summary warrant

Time limit for commencement of proceedings, Scotland

Transactions in land

Certificates of tax paid

Consideration receivable by person not assessed

Generally

Unincorporated associations

Unincorporated company