WebJul 26, 2024 · There are certain circumstances in which an overpayment relief claim will be automatically denied (TMA 1970, Schedule 1AB, paragraph 2), including for example, where the taxpayer could make the claim under different legislation. This article deals primarily with making a successful overpayment relief claim where the taxpayer is … Web(TMA 1970, s.43A (1) - (2)) Meaning of relevant claim and election " (2B) For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to …
Lauricella v Revenue & Customs [2012] UKFTT 542 (TC) First …
Web13. Paragraph 1(4) of schedule 1AB provides that, among other provisions, schedule 1A TMA 1970 applies for “making and giving effect to claims under this Schedule”. 14. Paragraph 4(1) of schedule 1A provides that, subject to (among other provisions) paragraph 4(3), HMRC shall as soon as practicable after a claim is made give effect to WebJul 3, 2012 · 10 (1) In relation to a relevant claim, paragraph 3 (1) of Schedule 1AB to TMA 1970 (inserted by this Part of this Schedule) has effect as if for more than 4 years after there were substituted more than 5 years after the 31st January next following . (2) Relevant claim means a claim within paragraph 3 (2) (a) of Schedule 1AB to TMA 1970 that pilote clé wifi belkin
Maxwell v Revenue & Customs - Casemine
WebJan 21, 2014 · You have probably already done this but Schedule 1AB TMA 1970 seems to be quite readable. Worth warning your potential client about para 2 (subsection 4 looks interesting) if they do proceed and that it is at the discretion of the commissioners as you mention. Hope this helps a little! Log in or register to post comments Thanks (0) WebSchedule 1AB, Taxes Management Act 1970 Practical Law Primary Source 7-511-5969 (Approx. 1 page) Ask a question Schedule 1AB, Taxes Management Act 1970 Toggle Table of Contents Table of Contents. Ctrl + Alt + T … Web12Under paragraph 1of Schedule 1AB to the TMA 1970, a person who has paid an amount by way of in- come tax and who believes that the tax was not due may make a claim for repayment. Paragraph 3(1) pro- Page 6 vides that a claim may not be made more than four years after the end of the relevant tax year. pinion veterinary hospital