A4.215 Claims Following Further Assessments—Corporation Tax

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Commentary

Administration and compliance

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

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(a)�� tax payable for an accounting period is increased as a result of an HMRC enquiry (see D1.1308)
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(b)�� a 'discovery' assessment is made by HMRC (see Division A6.7), or
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(c)�� an assessment is made to recover

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E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

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A4.215 Claims following further assessments—corporation tax

Administration and compliance

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

I8.335 Valuation on death of partner in service

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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A4.215 Claims following further assessments—corporation tax

Administration and compliance

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