A4.222 Relief from double taxation—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, they 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
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