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?