Recovery 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
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
