Returns, Assessments and Repayment Claims

Walter Sinclair and Barry Lipkin

Chapter Chapter 16 in Tax Guide 2014–2015, 2014, pp 250-270 from Palgrave Macmillan

Abstract: Abstract This chapter covers administrative matters, largely to be found in the Taxes Management Act 1970 (TMA). With effect from 1996–97, radical changes took effect, with the introduction of the self-assessment system. This is dealt with below.

Keywords: Negligent Conduct; Supplementary Page; Wilful Default; Incorrect Return; Repayment Claim (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_16

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DOI: 10.1057/9781137411945_16

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