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Tax credits - new streamlined procedures

Category Technical Articles
AuthorTechnical Department
In a statement to the House of Commons on 26 May 2005, the Paymaster General announced that new streamlined procedures have been introduced to decide certain cases where the recovery of a tax credit overpayment is disputed on the grounds of official error. Article by Liz Lathwood, the Technical Officer (Personal Taxes) of the Chartered Institute of Taxation. This article appeared in the September 2005 issue of Tax Adviser.

Technical Department
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