1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

1.12Interest on Overpayments/Refunds/Time Limits TCA97 s865 (1) Refunds of tax The claim must be made within 4 years of the end of the chargeable period. It is important to note that, if the time...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013