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Still not gettign progress
We have a case which to cut the long story very short.
For health (no doctors proof) and lack of money the client continued to pay the tax demands of HMRC and did not file any returns. Determinations were raised based on the old tax which in reality are far in excess of the tax owed resulting in nearly a £20k refund due.
We have attempted to get it accepted and have even quoted the above mentioned case which HMRC have rejected. It is becoming a huge battle. not giving up hope and determined to get a reuslt as it has put the clinet in financial hardship and out of business.
I thought HMRC had to enforce the law not decide it
If a judge has made a ruling, surely HMRC are bound by it - they cannot pick and choose which case law they accept and which they would prefer to ignore.
OUT OF TIMNE CLAIMS
I've just picked up a self assessment higher rate client whose previous accountant does not appear to have claimed the married couples allowances to which he was entitled -even though HMRC showed the allowance on his coding notices.
I've submitted a claim for the past 4 years, but, in view of Higgs, does this mean I can claim for even earlier years?
If so, how far back?
Higgs Decision
Does the court ruling on tax returns over four years extend to P87 claims. A few years ago I submitted six years PO87 claims for a client, but the first two years were rejected.
Higgs
Until it is clear that HMRC won't be appealing the decision, HMRC will not accept that it is a precedent. Of course HMRC are happy to cite FTT decisions (let alone UTT) as precedents in brow beating taxpayers - especially wrong ones!
Thank goodness R Higgs good victory
Well done R (ogao Higgs) for winning the case it makes all of our lives easier.
Has this been changed in the budget?
Has this been changed in the budget does anyone know?
We have a case where we wish to make a claim for around £900 for 05.04.2011 tax year. I would an update / thoughts?
To give further information on this case, we are the accountants handling the case mentioned in the article re late returns due to ill health.
After approx 5 months, HMRC rejected the claim on the basis that Determinations had been issued for the years where returns were late. This meant that our case differed from the Higgs case as, for some reason, Determinations mustn't have been issued in that case.
HMRC won't need to change the law to protect them in the Higgs scenario (from what I can see) they just need to make sure they don't forget to issue Determinations. From the little bit of research I have managed to do so far it seems that the issuing of a Determination starts the four year clock.
Does anyone know anything different?