Recovery of overpaid tax

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Cathya Djanogly 19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
Read More >
19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
Read More >
Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
Read More >
19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
Read More >
19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
Read More >
19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
Read More >
Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
Read More >
19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
Read More >
Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
Read More >
19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
Read More >
Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
Read More >
19th May

Most recent Recovery of overpaid tax content

Practice notes
Overpaid tax—restitutionThis Practice Note looks at the position where a person has overpaid tax (ie paid an amount by way of tax where tax was not...
Read More >
Produced in partnership with Etienne Wong of Old Square Tax Chambers 26th Jul
Practice notes
Overpaid tax—interest and damagesThis Practice Note is about:•a taxpayer’s right to receive interest on repayments of overpaid tax, whether under a...
Read More >
Produced in partnership with Etienne Wong of Old Square Tax Chambers 7th Jul
Practice notes
Overpaid tax—the statutory regimesThis Practice Note outlines the statutory provisions regulating the recovery of:•overpaid direct tax, for instance...
Read More >
Produced in partnership with Etienne Wong of Old Square Tax Chambers 5th Jun

Popular documents