CT time limits

CT time limits

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Client company has 31st March year end, just preparing 2015.

It has transpired the gains on investments have not been indexed, how far back can we go to re-state these?

Many thanks in advance

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By johngroganjga
11th Sep 2015 12:25

What gains on investments?  Do you mean that you are providing for or disclosing deferred tax on revaluation gains. Or do you mean that indexation has not been taken into account in the calculation of tax liabilities on gains realised in past years?

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By User deleted
11th Sep 2015 12:43

Yes ...

... no indexation calculated on past disposals

 

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By Ruddles
11th Sep 2015 16:01

I would say 4 years, under the overpayment relief provisions.

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By User deleted
11th Sep 2015 16:17

Many thanks

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