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PART IV ASSESSMENT AND CLAIMS

From legislation.gov.uk

Contents

  1. Section 28A Completion of enquiry into personal or trustee return ...
  2. Section 28AA Amendment of return of profits made for wrong period.
  3. Section 28AB Provisions supplementary to section 28AA.
  4. Section 28B Completion of enquiry into partnership return
  5. Section 28C Determination of tax where no return delivered.
  6. Section 28D Determination of corporation tax where no return delivered.
  7. Section 28E Determination of corporation tax where notice complied with in part.
  8. Section 28F Corporation tax determinations: supplementary.
  9. Section 28G Determination of amount notionally chargeable where no NRCGT return delivered
  10. Section 28H Simple assessments by HMRC: personal assessments
  11. Section 28I Simple assessments by HMRC: trustees
  12. Section 28J Power to withdraw a simple assessment
  13. Section 29 Assessment where loss of tax discovered.
  14. Section 29A Non-resident CGT disposals: determination of amount which should have been assessed
  15. Section 30 Recovery of overpayment of tax, etc.
  16. Section 30A Assessing procedure.
  17. Section 30AA Assessing income tax on trustees and personal representatives
  18. Section 30B Amendment of partnership statement where loss of tax discovered.
  19. Section 30C Transfer pricing records: carelessness for the purposes of section 29
  20. Section 30D Transfer pricing records: carelessness for the purposes of section 30B
  21. Section 31 Appeals: right of appeal
  22. Section 31A Appeals: notice of appeal
  23. Section 31AA Taxpayer's right to query simple assessment
  24. Section 31B Appeals: appeals to General Commissioners
  25. Section 31C Appeals: appeals to Special Commissioners
  26. Section 31D Appeals: election to bring appeal before Special Commissioners
  27. Crossheading Overpaid tax, excessive assessments etc
  28. Crossheading Time limits
  29. Crossheading Corporation tax determinations
  30. Crossheading Claims