Commentary

A4.222 Income tax and capital gains tax

Administration and compliance

A4.222 Income tax and capital gains tax

Relief from double assessment

A4.222 Income tax and capital gains tax

If a person has been assessed to tax more than once for the same chargeable period in respect of the same cause, he may make a claim for relief to the Board. If the Board is satisfied that there has been double assessment, it must direct that the whole, or such part of any assessment as appears to be an overcharge, should be vacated1.

This may happen if HMRC has raised alternative assessments under different provisions of the Taxes Acts where there may be some doubt as to the

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