A4.215 Corporation tax

A4.215 Corporation tax

Certain claims and elections (or the variation of a previous claim or election) may be made where1:

  1.  

    (a)     tax payable for an accounting period is increased as a result of an HMRC enquiry (see Division A6.5)

  2.  

    (b)     a 'discovery' assessment is made by HMRC (see Division A6.7); or

  3.  

    (c)     an assessment is made to recover excessive group relief2 (see D2.244)

For further details see D1.1348.

The consequential elections described above do not apply to assessments resulting from a taxpayer's careless or deliberate actions (before 1 April 2010 to their fraudulent or negligent conduct)3. In such cases a more limited

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