error or mistake

A claim by the taxpayer that there has been an overpayment of tax. A formal claim has to be made within six years against the overassessment to income tax or capital gains tax resulting from an error or mistake in, or omission from, any return or statement.

Accounting dictionary. 2014.

Look at other dictionaries:

  • error — er·ror n: an act that through ignorance, deficiency, or accident departs from or fails to achieve what should be done procedural error s; esp: a mistake made by a lower court in conducting judicial proceedings or making findings in a case to… …   Law dictionary

  • Error (disambiguation) — Error may refer to: *Error, a mistake. *Error coram nobis, a type of writ. *Postage stamp error *Error coin *Error, a character from cience*Approximation error, error in scientific measurements *Standard error (statistics) *Errors and residuals… …   Wikipedia

  • error — [n] mistake; wrong absurdity, bad job*, blunder, boner*, boo boo*, delinquency, delusion, deviation, erratum, failure, fall, fallacy, falsehood, falsity, fault, faux pas, flaw, glitch, goof*, howler*, inaccuracy, lapse, misapprehension, misbelief …   New thesaurus

  • Error — The word error has different meanings and usages relative to how it is conceptually applied. The concrete meaning of the Latin word error means wandering or straying . To the contrary of an illusion, an error or a mistake can sometimes be… …   Wikipedia

  • error — I (New American Roget s College Thesaurus) Deviation from truth Nouns 1. error, fallacy; falsity (see falsehood), untruth; misconception, misapprehension, misunderstanding; inexactness, inaccuracy; anachronism; misconstruction, misinterpretation …   English dictionary for students

  • error — noun 1 (C, U) a mistake, especially a mistake in speaking or writing or a mistake that causes serious problems: an essay full of spelling errors | Heath committed a grave error by making concessions to the right wing of the party. |… …   Longman dictionary of contemporary English

  • error — er|ror W2S2 [ˈerə US ˈerər] n [Date: 1200 1300; : Old French; Origin: errour, from Latin error, from errare; ERR] 1.) [U and C] a mistake error in ▪ There must be an error in our calculations. make/commit an error ▪ The government h …   Dictionary of contemporary English

  • error — A mistaken judgment or incorrect belief as to the existence or effect of matters of fact, or a false or mistaken conception or application of the law. Such a mistaken or false conception or application of the law to the facts of a cause as will… …   Black's law dictionary

  • error — A mistaken judgment or incorrect belief as to the existence or effect of matters of fact, or a false or mistaken conception or application of the law. Such a mistaken or false conception or application of the law to the facts of a cause as will… …   Black's law dictionary

  • mistake — Some unintentional act, omission, or error arising from ignorance, surprise, imposition, or misplaced confidence. A state of mind not in accord with reality. A mistake exists when a person, under some erroneous conviction of law or fact, does, or …   Black's law dictionary

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