Commentary

A4.334 Miscellaneous assessments

Administration and compliance

A4.334 Miscellaneous assessments

A4.334 Miscellaneous assessments

Other circumstances when assessments may be raised include:

  1.  

    •     revision of double taxation relief by reason of any adjustment of the amount of tax payable in the UK or abroad1

  2.  

    •     the withdrawal of relief allowed to a co-operative housing association2

  3.  

    •     cancellation of certain tax reliefs for payments made in respect of leased assets3

  4.  

    •     withdrawal of relief under the enterprise investment scheme4

  5.  

    •     adjustments of corporation tax on establishment of the true accounting period on appeal where previously the beginning of end of the period was

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