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    Corporation tax - Administration - Returns - Amendments - Finality - 18645

    Exceptionally, claims for group relief or capital allowances may result in amendments to the figures at a later date, in which case the figures cease to be final until the latest of: - the date...

    Tax time limits - when don’t they apply?

    If you overlook claiming a tax deduction you usually have just four years in which to rectify it. However, for expenditure on equipment there can be no time limit at all. When does this rule...

    Losing the right to claim the AIA

    A mistake in your accounts meant that you under-claimed the annual investment allowance (AIA) a few years ago. The error has recently been discovered by your new accountant, but is it too late...