A4.334 Miscellaneous assessmentsOther circumstances when assessments may be raised include: • revision of double taxation relief by reason of any adjustment of the amount of tax payable in the UK or abroad1 • the withdrawal of relief allowed to a co-operative housing association2 • cancellation of certain tax reliefs for payments made in respect of leased assets3 • withdrawal of relief under the enterprise investment scheme4 • adjustments of corporation tax on establishment of the true accounting period on appeal where previously the beginning of end of the period was uncertain5, and • repayment of a contribution under a
Other circumstances when assessments may be raised include:
• revision of double taxation relief by reason of any adjustment of the amount of tax payable in the UK or abroad1
• the withdrawal of relief allowed to a co-operative housing association2
• cancellation of certain tax reliefs for payments made in respect of leased assets3
• withdrawal of relief under the enterprise investment scheme4
• adjustments of corporation tax on establishment of the true accounting period on appeal where previously the beginning of end of the period was uncertain5, and
• repayment of a contribution under a
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