A4.217 Interest On Tax Overpaid

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Commentary

Administration and compliance

As regards repayment supplements payable to an individual who has overpaid income tax or capital gains tax, see A4.630.

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E5.607 Corporate members

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.306 General tests for distinguishing between capital and revenue expenditure

B2.413 Car hire

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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

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A4.217 Interest on tax overpaid

Administration and compliance

E5.607 Corporate members

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

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B2.306 General tests for distinguishing between capital and revenue expenditure

B2.413 Car hire

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

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

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A4.217 Interest on tax overpaid

Administration and compliance

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