ERODG3000 - Claims for excise duty where there has been an error by HMRC: contents
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ERODG3100The legal basis for such claims
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ERODG3200Making a claim under Schedule 3 of Finance Act 2001
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ERODG3250When may a claim be made under Schedule 3 of the Finance Act 2001
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ERODG3300How to make a claim
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ERODG3400Are there any conditions
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ERODG3500What documentary evidence is required
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ERODG3600Are there any time limits
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ERODG3700What about unjust enrichment
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ERODG3800What amount should be repaid
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ERODG3900What constitutes an error by HMRC