– see also Overpayment of tax

Appeal pending

Legislation/Regulatory – IHTA84 s. 242(2), (3)

Assessments

Case Law – Moran v. R & C Commrs (2008) Sp C 681

Change in company ownership

Accounting period beginning before change

Legislation/Regulatory – CTA2010 s. 710-712, 717, 718

Accounting period ending on or after change

Legislation/Regulatory – CTA2010 s. 713-715, 717, 718

Assessment, effect of payment in pursuance of

Legislation/Regulatory – CTA2010 s. 717

Associated company

Legislation/Regulatory – CTA2010 s. 718

Attribution of rights

Legislation/Regulatory – CTA2010 s. 708

Control, meaning

Legislation/Regulatory – CTA2010 s. 707, 708

Interest on

Legislation/Regulatory – CTA2010 s. 716

Linked person, meaning

Legislation/Regulatory – CTA2010 s. 706

Relevant period, meaning

Legislation/Regulatory – CTA2010 s. 709

Chargeable gains

Companies

Commentary – Tax Reporter ¶188-470–Tax Reporter ¶188-570

Generally

Commentary – Tax Reporter ¶188-345 ; Tax Reporter ¶760-650

Gifts, recipient of

Commentary – Tax Reporter ¶188-395

Held-over gains

Commentary – Tax Reporter ¶188-420
HMRC Guidance – CG66888

Non-residents

Commentary – Tax Reporter ¶188-420
HMRC Guidance – CG66888

Reconstructions

Commentary – Tax Reporter ¶188-445 ; Tax Reporter ¶188-570

Share exchange

Commentary – Tax Reporter ¶188-445

Third parties

Commentary – Tax Reporter ¶188-345

Trust gains, collection of unpaid tax from beneficiary

Commentary – Tax Reporter ¶188-370

Trustees, exit charge

Commentary – Tax Reporter ¶188-420
HMRC Guidance – CG66888

Cheque payments

Legislation/Regulatory – FA2007 s. 95 ; TMA70 s. 70A

Civil proceedings

Commentary – Tax Reporter ¶188-070

Collection of debts following determination by tribunals/courts

Commentary – Tax Reporter ¶188-020

Corporation tax on chargeable gains

Capital distributions, recovery from shareholder

Commentary – Tax Reporter ¶188-495

Group members

Commentary – Tax Reporter ¶188-520

Reconstructions or amalgamations

Commentary – Tax Reporter ¶188-570

Related companies, corporation tax payable by non-resident company

Commentary – Tax Reporter ¶188-545

Scope of powers

Commentary – Tax Reporter ¶188-470

Transfer of business between UK companies

Commentary – Tax Reporter ¶188-570

Court proceedings

County courts

Legislation/Regulatory – CPA47 s. 15 ; TMA70 s. 66

High Court

Legislation/Regulatory – CPA47 s. 13 ; TMA70 s. 68

Inferior courts in Scotland

Legislation/Regulatory – TMA70 s. 67

Magistrates' courts

Legislation/Regulatory – TMA70 s. 65

Debt collection agencies

Commentary – Tax Reporter ¶188-070

Debt due to the Crown

Legislation/Regulatory – FA94 Sch. 7, para. 7

Discovery assessments

Legislation/Regulatory – SP 8/91

Distress, levy of

Legislation/Regulatory – FA94 Sch. 7, para. 7

EC directive

Commentary – Tax Reporter ¶103-825

EU member states, mutual assistance between

Legislation/Regulatory – Dir. 2008/55 ; Dir. 2010/24 ; FA2004 s. 322 ; FA2011 s. 87, Sch. 25 ; Reg. 1189/2011 ; SI 2004/674 ; SI 2011/2931

Evidence and pleadings

Commentary – Tax Reporter ¶188-170

Foreign taxes

Legislation/Regulatory – SI 2007/3507

Generally

Commentary – Tax Reporter ¶187-995 ; Tax Reporter ¶188-070

Groups of companies

Commentary – Tax Reporter ¶188-220

HMRC direct recovery of debts

Commentary – Key Data ¶2-020

Inheritance tax

Commentary – Tax Reporter ¶188-595

Inheritance tax, bankruptcy of executor beneficiary

Case Law – Executors of Howarth (dec'd) v IR Commrs (1997) Sp C 119

Life assurance relief

Legislation/Regulatory – ICTA88 Sch. 15, para. 16

Magistrates' court proceedings

Commentary – Tax Reporter ¶188-120
Case Law – MANN v. CLEAVER.

Mutual assistance

Generally

Legislation/Regulatory – Reg. 1189/2011

Mutual assistance recovery directive

Commentary – Tax Reporter ¶103-825

Non-resident companies

Amount payable in consortium case

Legislation/Regulatory – CTA2010 s. 979

Application

Legislation/Regulatory – CTA2010 s. 974

Disallowed deduction

Legislation/Regulatory – CTA2010 s. 980

Generally

Legislation/Regulatory – CTA2010 s. 973

Notice requiring payment

Legislation/Regulatory – CTA2010 s. 977, 978

Related company, meaning

Legislation/Regulatory – CTA2010 s. 976

Relevant period, meaning

Legislation/Regulatory – CTA2010 s. 975

Time limit for giving notice

Legislation/Regulatory – CTA2010 s. 978

Not postponed

Legislation/Regulatory – TMA70 s. 55

Overpaid

Claims

Legislation/Regulatory – SI 1994/1774 reg. 14

Contravention of requirement to repay commissioners

Legislation/Regulatory – FA97 Sch. 5, para. 4

Disregard of business losses

Legislation/Regulatory – FA97 Sch. 5, para. 2

Excessive payments by the commissioners

Legislation/Regulatory – FA97 Sch. 5, para. 14

Generally

Legislation/Regulatory – FA94 Sch. 7, para. 8

Interest

Legislation/Regulatory – FA94 Sch. 7, para. 22 ; FA97 Sch. 5, para. 9(1)

Reimbursement arrangements

Legislation/Regulatory – FA97 Sch. 5, para. 3 ; SI 1994/1774 reg. 19A-19H

Unjust enrichment

Legislation/Regulatory – FA97 Sch. 5, para. 1

Overpaid tax, claims

Assessment of claimant

Legislation/Regulatory – TMA70 Sch. 1AB, para. 6

Cases in which Commissioners nor liable to give effect to

Legislation/Regulatory – FA2013 s. 231 ; TMA70 Sch. 1AB, para. 2

Contract settlements

Legislation/Regulatory – TMA70 Sch. 1AB, para. 8

Determination where no return delivered

Legislation/Regulatory – TMA70 Sch. 1AB, para. 3A

Generally

Legislation/Regulatory – FA2009 s. 100, Sch. 52, para. 1 ; TMA70 s. 33, Sch. 1AB
HMRC Guidance – CG10450 ; INTM502040 ; OT10200

Making

Legislation/Regulatory – FA2013 s. 232 ; TMA70 Sch. 1AB, para. 3

Partnerships

Legislation/Regulatory – TMA70 Sch. 1AB, para. 5, 7

Overpayment

Legislation/Regulatory – TMA70 s. 30

PAYE

Legislation/Regulatory – SI 2003/2682 reg. 84

Penalties

– see Penalties

Proceedings, conditions for

Legislation/Regulatory – IHTA84 s. 242(1)

Restriction on Revenue and Customs powers

Legislation/Regulatory – FA2013 Sch. 48, para. 16, 19 ; PCA2002 s. 375A, 408A

Retraining courses

Legislation/Regulatory – CTA2009 s. 75 ; ITTOIA2005 s. 75

Right to address court

Legislation/Regulatory – IHTA84 s. 244

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

Commentary – Tax Reporter ¶228-140

Scotland

Commentary – Tax Reporter ¶188-145
Legislation/Regulatory – FA94 Sch. 7, para. 7 ; FA97 s. 52 ; IHTA84 s. 243 ; SI 1994/1774 reg. 43 ; TMA70 s. 63, 67

Set-off

England, Wales and Northern Ireland

Legislation/Regulatory – FA2008 s. 130

Insolvency procedures

Legislation/Regulatory – FA2008 s. 131

Right to be paid a sum is transferred

Legislation/Regulatory – FA2008 s. 133 ; ITA2007 s. 940A

Shareholders

Commentary – Tax Reporter ¶188-220

South Africa mutual assistance provisions

Case Law – Ben Nevis (Holdings) Ltd & Anor v Revenue and Customs Commissioners. [2013] BTC 485 ; Revenue and Customs Commissioners & Anor v Ben Nevis (Holdings) Ltd & Ors. [2012] BTC 240

Taking control of goods

England and Wales

Legislation/Regulatory – FA2008 s. 127

Generally

Commentary – Tax Reporter ¶188-095

Scotland, summary warrant

Legislation/Regulatory – FA2008 s. 128 ; SI 2009/3024

Time limit for commencement of proceedings, Scotland

Case Law – Lord Advocate v Butt & Ors. [1991] BTC 59 ; Lord Advocate v. Butt & Ors. [1992] BTC 67 ; Lord Advocate v. Hepburn. [1990] BTC 250

Transactions in land

Certificates of tax paid

Legislation/Regulatory – CTA2010 s. 830

Consideration receivable by person not assessed

Legislation/Regulatory – CTA2010 s. 829
HMRC Guidance – BIM60330

Generally

Commentary – Tax Reporter ¶304-180

Unincorporated associations

Commentary – Tax Reporter ¶188-195