SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 6Relief in case of overpaid tax or excessive assessment
30Cases in which Commissioners are not liable to give effect to a claim
1
The Commissioners for Her Majesty’s Revenue and Customs are not liable to give effect to a claim under paragraph 29 if or to the extent that the claim falls within a case described in this paragraph.
2
Case A is where the amount of tax paid, or liable to be paid, is excessive because of—
a
a mistake in a claim, or
b
a mistake consisting of making, or failing to make, a claim.
3
Case B is where the claimant is or will be able to seek relief by taking other steps under this Part of this Act.
4
Case C is where the claimant—
a
could have sought relief by taking such steps within a period that has now expired, and
b
knew or ought reasonably to have known, before the end of that period, that such relief was available.
5
Case D is where the claim is made on grounds that—
a
have been put to a court or tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or
b
have been put to HMRC in the course of an appeal by the claimant relating to that amount that is treated as having been determined by a tribunal by virtue of paragraph 46 (settling of appeals by agreement).
6
Case E is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—
a
the date on which a relevant appeal in the course of which the ground could have been put forward was determined by a court or tribunal (or is treated as having been so determined);
b
the date on which the claimant withdrew a relevant appeal to a court or tribunal;
c
the end of the period in which the claimant was entitled to make a relevant appeal to a court or tribunal.
In this sub-paragraph “relevant appeal” means an appeal by the claimant relating to the amount paid or liable to be paid.
7
Case F is where the amount in question was paid or is liable to be paid—
a
in consequence of proceedings enforcing the payment of that amount brought against the claimant by HMRC, or
b
in accordance with an agreement between the claimant and HMRC settling such proceedings.
8
Case G is where—
a
the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant’s liability to tax, and
b
liability was calculated in accordance with the practice generally prevailing at the time.
9
Case G does not apply where the amount paid, or liable to be paid, is tax which has been charged contrary to EU law.
10
For the purposes of sub-paragraph (9), an amount of tax is charged contrary to EU law if, in the circumstances in question, the charge to tax is contrary to—
a
the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, or
b
the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).