s419 tax not claimed back on time


We have discovered a situation (which arose before we took over acting) -

Tax was paid under s419 ICTA  (now S458 CTA)

The loans were repaid around 7 years ago, but no claim to repayment of the s419 tax was made

We are now out of time to reclaim

I wonder if anyone has any ideas about any provision under which HMRC may accept a late claim?

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HMRC not always right

fiona_howells |