E1.256 Interest On Late Payments And Overpayments Of Tax

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.2 Self assessment /Payment of tax / E1.256 Interest on late payments and overpayments of tax

Commentary

Personal and employment tax

As regards interest on late payments, see A4.621,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest

��ɫ��

E1.256 Interest on late payments and overpayments of tax

Personal and employment tax

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

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B5.301 Intellectual property—overview

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

E4.622 Vans—main rules

I5.226 Disposals of QIIPs for consideration

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

E1.256 Interest on late payments and overpayments of tax

Personal and employment tax

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT