Advance corporation tax

Group income election

Group litigation order

Advance corporation tax, compensation or restitution

Compound or simple interest

Group income election, raising of new point, abuse of process

Incorporation of non-discrimination provisions into UK law

Payments wrongly made

Compensation for breach of EU law

Compensation or restitution in respect of payments of advance corporation tax



Exemption from withholding tax

Grant of full tax credit

Obligation to pay more ACT than amount needed to fund tax credit

Repayment of five per cent income tax charge

EC directive

EU law

Five per cent charge on dividends amounting to withholding tax

Restriction of deductibility of costs

EU, withholding tax

Foreign exchange losses not trading

Freedom of establishment

Offsetting of losses, freedom of establishment

Permanent establishment

Receipts from, for group relief

Single taxable person scheme