Webmonth period beginning with the day on which this Act is passed. 2 Overpayment relief: time limit for claims (1) In Schedule 1AB to TMA 1970 (recovery of overpaid tax etc), in paragraph 3 (making a claim), in sub-paragraph (3) after fithe relevant tax year isfl insert fiŠ (a) where the amount liable to be paid is excessive by reason of Web34 Ordinary time limit of six years. (1) Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of …
Taxes Management Act 1970 - Legislation.gov.uk
WebTaxes Management Act 1970 UK Public General Acts 1970 c. 9 Table of contents Table of Contents Content More Resources Plain View Print Options What Version Latest available (Revised) Opening... Taxes Management Act 1970. Introductory Text. PART I Administration. 1. Taxes … Legislation is available in different versions: Latest Available (revised):The latest … Income tax 7 Notice of liability to tax (1) Every person who is chargeable to … 8 Return of income (1) Any person may be required by a notice given to him by an … 29 Assessing procedure (1) Except as otherwise provided, all assessments to … 86 Interest on overdue tax (1) Any tax charged by any assessment to which this … 54 Settling of appeals by agreement (1) Subject to the provisions of this section, … 11 Return of profits (1) A company may be required by a notice served on the … 44 General Commissioners (1) Proceedings before the General Commissioners under … 42 Procedure for making claims (1) Where any provision of the Taxes Acts provides … sweatshirt crewneck big and tall women
Discovery Assessments (s29 TMA 1970) Armstrong Watson
Web(TMA 1970, s.43C (2)) Consequential corporation tax claims following amendment or assessment: loss of tax not deliberate or careless " (1) Paragraphs 62 to 64 have effect to allow certain claims, elections, applications and notices to be made or given, or if previously given to be revoked or varied, where— WebMay 1, 2015 · The statutory references given refer to the Taxes Management Act 1970 (TMA) and cover income tax and capital gains tax; similar time limits for other taxes exist … WebJul 20, 2024 · It is hard to argue that the Taxes Management Act 1970 (TMA), wouldn’t benefit from some substantial updating. It came into force back in the mists of time when the Inland Revenue and HM Customs & Excise had yet to coalesce to form HMRC, before separate taxation, self-assessment and even VAT (prior to 1973 we had Purchase Tax … sweatshirt crewneck