A rather unappealing case

It's not only the Tax Credits Office that has us going round in circles at the moment. Over a year ago HMRC opened a CT aspect enquiry, which resulted in a long dispute over whether the director's loan account had actually been cleared by a book entry.

In the end our last appeal was ignored and the company's file was moved several times between different tax offices around the country. In the end the correspondence dried up and we thought HMRC had accepted our appeal and cancelled the s.419 liability. It was only after the company had paid the 2007 tax that we realised there was a problem - when the Collector came asking for it again!

The 2007 payment had in fact been set against the disputed 2006 liability, but try as we may we are now unable to make contact with peripatetic tax inspector who appears to be the only one who can review the case! No matter how many other Revenue staff and inspectors we speak to, they all just refer us back to this one elusive inspector. I can't believe in these days of computers and the ability to access taxpayer files electronically that only one person in competent to review a case.

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Life is tough on the front line of accountancy. For more than five years, our intrepid correspondent has been bringing us news and views from a typical West Country practice.