��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.7 Recovery of tax by or against the Crown /Crown Proceedings Act 1947 / A1.709 Set-off and counterclaim

A1.709 Set-off and counterclaim

Administration and compliance

In proceedings by the Crown to recover taxes (including interest on unpaid tax), duties or penalties, no person may make a counterclaim or claim the right to set off some other claim

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

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

B2.315 The concept of wholly and exclusively

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid