Time-limits
Additional assessments, administrators of estate
Allowances for spoiled/misused stamps
Annual covenanted payments to charity, claims
Anti-avoidance direction, groups of companies
Appeals
Adjudication, against
Assessments
Following review
From tribunal
Notice of determination, against
To tribunal
Appeals to tribunal
Case law
Generally
Appeals to tribunal: directions
Application for extension
Notice of appeal
Security
Application for judicial review
Assessments
Acquisitions, non-taxable persons
Alternative procedure for payment
Amendment defeating time limits
Appeals
Best judgment
De-registration
Death, restricted time limits
Dishonesty
Evidence of facts sufficient to justify making
Facts sufficient to justify
Generally
Global
Income received after year for which they are assessable
Interest overpayments
Late argument by trader
Multiple accounting periods, first period out of time
New assessments notified
Non-registered persons
One-year deadline
Overall time limit
Protective assessment
Recovery of input tax wrongly credited
Recovery of repayment and interest
Single notification, global assessment time-barred
Six-year limit
Substitution
Supplementary assessments
Timely use of evidence by HMRC
Transfer of land
Twenty-year limit for serious offences
Two-year limit running from period to which right to claim relates
Worked examples
Assessments and claims
Assessments, income tax and capital gains tax
Avoidance scheme, notification
Bad debt relief
EU law
Bad debt relief claims
Capital gains tax
Capital gains tax, rebasing elections
Capital losses
Carry forward relief
Carryback of surplus advance corporation tax, claim
Case stated
Cause of action, limitation period
Chargeable gains
Replacement of business assets
Civil evasion penalty
Civil penalty assessments
Claim of overpaid VAT
Claims
Capital allowances
Corporation tax
Generally
Restitution
Claims, making of
Generally
Repayment of tax
Collection of contributions
Commencement of recovery proceedings, Scotland
Corporation tax claims
Correction of errors
Credit for, or repayment of overstated or overpaid VAT
Documents
Photograph/copy, supply of
Provision for removal
Early years losses
Effective date
Pre-completion transactions in the period 21 March 2012 to 17 July 2013
Election for valuation of assets
Elections and claims
Business profits
Capital allowances
Capital gains tax
Corporation tax
Investment income
Trading income
Employment liabilities after cessation
Exercising share options
Extended: old VAT claims
Extension not prejudicial to commissioners
Farmers' averaging (interaction with)
Flexibility of
Group relief claims
Groups of companies, claims
Groups, rebasing election
Guarantee payments
Herd basis election
In Scotland
Income received
Income tax loss claims (generally)
Income tax payment, 28 day payment period
Incorporation
Inheritance tax
Assessments and claims
Delivery of accounts
Gifts
Heritage maintenance funds, claims for exemption
Payment
Invoices
Judicial review
Land transaction returns
Loans to traders
Loss of tax
Loss relief claims
Losses related to agriculture
Losses related to capital allowances
Making good
Mineral extraction trades
Miscellaneous transactions (losses on)
Mortgage interest allocation election, independent taxation
Movement of goods
National Insurance (Class 4)
Need to adhere to
Negative earnings relief
Notice of appeal
Notification of chargeability to income tax and capital gains tax
Ordinary time limit for self-assessments
Ordinary time limit of 4 years
Overview
Payment of Class 3 contributions
Additional relaxation
Extensions
Generally
Payment of VAT
Penalties
Penalties, recovery of
Penalty assessments
EU sales statements
Former late registration penalty
Importers and exporters: civil evasion
Interest, penalty or default surcharge
Misdeclarations
Non-notification of end of registration exemption
Non-notification of goods acquired from member state
Post-cessation relief
Proceedings
Property losses (companies)
Property losses (income tax)
Refund of foreign VAT
EU persons
Registration
Effective date of intending trader registration and first supply
Former late registration penalty
Late registration penalty
Relief against capital gains
Relief against net income
Remedial measures
Repayment of Class 1 contributions
Repayment of tax
Repayment supplement, delay
Repayment to third country trader
Repayments of VAT
Community traders
Third country traders
Replacement of business assets
Research and development losses
Self-assessment claims, elections etc.
Six-year, self-assessment
Stamp duty land tax
Stamping instruments after execution
Statement of case
Commissioners' failure to comply with direction
Generally
Statutory review
Terminal losses
Companies
Income tax
Transmission of case stated
Tribunal discretion
Valuation, company leaving a group
Value added tax
Appeals
Assessments