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:


    (a)     tax payable for an accounting period is increased as a result of an HMRC enquiry (see D1.1308)


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


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

For further details see D1.1345.

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 relief

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