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Barbara Gardener


Claims for repayment of tax will normally be made by the taxpayer or by another person on behalf of certain taxpayers, such as an unmarried minor (someone under the age of 16 in Scotland or under 18 elsewhere) or a mentally incapacitated person, or someone who has died. Does it make any difference who makes the claim? Yes it does, if the claim is made by a trustee because he has some additional obligations.

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