Repayment of tax
Administrative practices
Advance corporation tax, entitlement
Annual covenanted payments to charity claim made out of tine
Appeal, following
Application for repayment of tax and interest
Basic rate paid instead of starting/savings rate
Child trust funds
Claims
Corporation tax overpaid
Income tax and capital gains tax overpaid
People unable to act for themselves
Time-limits
Claims out of time
De minimis limits
Franked investment income group litigation order, interim payment order
Gift aid payments
Gift aid qualifying donation
Groups with non-resident, five per cent income tax charge on dividends
HMRC's right to set off against other taxes due
Inheritance tax
Generally
Interest
Instalment payments
Interest
Date from which runs
Generally
Inheritance (Provision for Family and Dependants) Act 1975
Rate
Start date
Interest on
Legal entitlement
Legal entitlement and administrative practices
Lloyd's underwriters
Overpaid tax, claims
Corporation tax
Income tax and capital gains tax
Overpaid tax, claims for relief
Overpayments
PAYE
Recovery of tax repaid in error
Sale and leaseback transactions, claim for
Sale with right to reconveyance, claim for
Self-assessment
Statutory time-limit, claims outside
Taxes paid in violation of EU law
Transmedian fields
Trust income, adjustments between settlors and trustees