– see also Recovery of tax; Overpayment of tax

Administrative practices

Legislation/Regulatory – SP 6/95

Advance corporation tax, entitlement

Case Law – Elliss (H.M. Inspector of Taxes) v. ICI Petroleum Limited. [1983] BTC 8,050

Annual covenanted payments to charity claim made out of tine

Case Law – Inland Revenue Commissioners v. Crawley & Ors. [1987] BTC 112

Appeal, following

Legislation/Regulatory – PRTA80 s. 1(5)

Application for repayment of tax and interest

Case Law – Jazztel plc (as Test Claimant for GLO Issues 9A, 9B and 10) v R & C Commrs [2018] BTC 34

Basic rate paid instead of starting/savings rate

Legislation/Regulatory – ITA2007 s. 17

Child trust funds

Legislation/Regulatory – SI 2004/1450 reg. 27

Claims

Corporation tax overpaid

Legislation/Regulatory – FA2013 s. 231(3) ; FA98 Sch. 18, para. 51-51G

Income tax and capital gains tax overpaid

Legislation/Regulatory – TMA70 s. 30, Sch. 1AB

People unable to act for themselves

Legislation/Regulatory – TB04/96-5

Time-limits

Legislation/Regulatory – ESC B41

Claims out of time

Case Law – GLL BVK Internationaler Immobilien Spezialfonds; iii-BVK Europa Immobilien Spezialfonds [2018] TC 06551

De minimis limits

Legislation/Regulatory – SP 6/95

Franked investment income group litigation order, interim payment order

Case Law – GKN Holdings plc & Ors v Revenue and Customs Commissioners. [2013] BTC 113 ; Revenue and Customs Commissioners v GKN Group. [2012] BTC 35 ; Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners. [2009] BTC 443 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2010] BTC 265 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2012] BTC 312

Gift aid payments

Case Law – Champions Fun Learning Centre (a charity) [2018] TC 06685

Gift aid qualifying donation

Case Law – St Dunstan's v Major (HMIT) (1997) Sp C 127

Groups with non-resident, five per cent income tax charge on dividends

Case Law – Test Claimants in the ACT Group Litigation (Classes 4 and 2) v Revenue and Customs Commissioners. [2010] BTC 359

HMRC's right to set off against other taxes due

Case Law – R (on the application of Rouse) v Revenue and Customs Commissioners. [2013] BTC 1,973

Inheritance tax

Generally

Commentary – Tax Reporter ¶183-355

Interest

Commentary – Tax Reporter ¶183-265 ; Tax Reporter ¶615-100
Case Law – Prosser (as personal representative of Jempson dec'd) v IR Commrs ; Richardson v. R & C Commrs

Instalment payments

Legislation/Regulatory – FA82 Sch. 19, para. 14

Interest

– see also Interest on overpaid tax

Date from which runs

Legislation/Regulatory – IHTA84 s. 236(4)

Generally

Legislation/Regulatory – FA2009 s. 102-104, Sch. 54 ; IHTA84 s. 235 ; SI 2010/1878

Inheritance (Provision for Family and Dependants) Act 1975

Legislation/Regulatory – IHTA84 s. 236(2)

Rate

Legislation/Regulatory – FA89 s. 178 ; OTA75 Sch. 2, para. 16 ; SI 1989/1297

Start date

Legislation/Regulatory – F(No. 3)A2010 Sch. 9, para. 19 ; FA2009 Sch. 54, para. 12A, 12B

Interest on

– see Interest on overpaid tax

Legal entitlement

Legislation/Regulatory – SP 6/95

Legal entitlement and administrative practices

Legislation/Regulatory – SP 6/95

Lloyd's underwriters

– see Lloyd's underwriters

Overpaid tax, claims

Corporation tax

Legislation/Regulatory – FA2013 s. 231(3) ; FA98 Sch. 18, para. 51-51G

Income tax and capital gains tax

Legislation/Regulatory – TMA70 s. 30, Sch. 1AB

Overpaid tax, claims for relief

Legislation/Regulatory – FA2013 s. 231(2), 232(2) ; OTA75 Sch. 2, para. 13A-13F

Overpayments

Legislation/Regulatory – IHTA84 s. 241

PAYE

– see PAYE

Recovery of tax repaid in error

Case Law – Guthrie (HMIT) v Twickenham Film Studios Ltd. [2002] BTC 488

Sale and leaseback transactions, claim for

Legislation/Regulatory – CTA2009 s. 225

Sale with right to reconveyance, claim for

Legislation/Regulatory – CTA2009 s. 238, Sch. 2, para. 42

Self-assessment

Case Law – Tanasa [2016] TC 04884

Statutory time-limit, claims outside

Legislation/Regulatory – ESC B41

Taxes paid in violation of EU law

Commentary – Tax Reporter ¶191-310

Transmedian fields

Legislation/Regulatory – FA80 s. 107(6)

Trust income, adjustments between settlors and trustees

Legislation/Regulatory – ITTOIA2005 s. 646(4), (6A), (6B)