Part IV – Assessment and Claims (ss 28A-43F)

Contents

Section 28A – Completion of enquiry into personal or trustee return [TMA 1970 s 28A] Section commentary
Section 28AA – Amendment of return of profits made for wrong period [TMA 1970 s 28AA] Section commentary
Section 28AB – Provisions supplementary to section 28AA [TMA 1970 s 28AB] Section commentary
Section 28B – Completion of enquiry into partnership return [TMA 1970 s 28B] Section commentary
Section 28C – Determination of tax where no return delivered [TMA 1970 s 28C] Section commentary
Section 28D – Determination of corporation tax where no return delivered [TMA 1970 s 28D] Section commentary
Section 28E – Determination of corporation tax where notice complied with in part [TMA 1970 s 28E] Section commentary
Section 28F – Corporation tax determinations: supplementary [TMA 1970 s 28F] Section commentary
Section 28G – Determination of amount notionally chargeable where no NRCGT return delivered [TMA 1970 s 28G] Section commentary
Section 28H – Simple assessments by HMRC: personal assessments [TMA 1970 s 28H] Section commentary
Section 28I – simple assessments by HMRC: trustees [TMA 1970 s 28I] Section commentary
Section 28J – Power to withdraw a simple assessment [TMA 1970 s 28J] Section commentary
Section 29 – Assessment where loss of tax discovered [TMA 1970 s 29] Section commentary
Section 29A – Non-resident CGT disposals: determination of amount which should have been assessed [TMA 1970 s 29A] Section commentary
Section 30 – Recovery of overpayment of tax, etc. [TMA 1970 s 30] Section commentary
Section 30A – Assessing procedure [TMA 1970 s 30A] Section commentary
Section 30AA – Assessing income tax on trustees and personal representatives [TMA 1970 s 30AA] Section commentary
Section 30B – Amendment of partnership statement where loss of tax discovered [TMA 1970 s 30B] Section commentary
Section 30C – Transfer pricing records: carelessness for the purposes of section 29 [TMA 1970 s 30C] Section commentary
Section 30D – Transfer pricing records: carelessness for the purposes of section 30B [TMA 1970 s 30D] Section commentary
Section 31 – Appeals: right of appeal [TMA 1970 s 31] Section commentary
Section 31A – Appeals: notice of appeal [TMA 1970 s 31A] Section commentary
Section 31AA – Taxpayer's right to query simple assessment [TMA 1970 s 31AA] Section commentary
Section 31B – Appeals: appeals to General Commissioners [TMA 1970 s 31B] Section commentary
Section 31C – Appeals: appeals to Special Commissioners [TMA 1970 s 31C] Section commentary
Section 31D – Appeals: election to bring appeal before Special Commissioners [TMA 1970 s 31D] Section commentary
Overpaid tax, excessive assessments etc (ss 32-33) 3 sections
Time limits (ss 34-41) 11 sections
Corporation tax determinations (ss 41A-41C) 3 sections
Claims (ss 42-43F) 8 sections

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