Administration and appeals: Tax overpayments
HMRC has set out details of overpayment relief which came into force on 1 April 2010 and replaced error or mistake relief from that date. Revenue & Customs Brief 22/2010 announces the introduction of the relief and sets out HMRC's view of the situation where the tax was calculated in accordance with the 'prevailing practice' at the time (following the Court of Appeal decision in Franked Investment Income Group Litigation (Test Claimants in the FII Group Litigation) (case reports 1 March 2010)). The Brief states that 'if a claim for error or mistake relief or overpayment relief relates to taxes paid in breach of EU law HMRC will not seek to disallow it on the basis that the tax liability was calculated in accordance with the prevailing practice.'
