My client was in agreement of a repayment plan regarding his personal tax liability, which was then revoked by HMRC and shortly The Taking Control of Goods (TCOG) charge arose, calculated partially at a percantage of the debt HMRC assessed at that time. We were disputing the amount of tax HMRC was pursuing and we have reduced the tax liability by almost £10k. We requested that the TCOG was recalculated (couple of years have passed since it was originally issued) but HMRC replied that it was calculated correctly on the tax libility at that time (which was overstated by ca. £10k ) and refused to refund the overcharged portion of the fee (ca. £700), stating that the client will need to take the matter to the court. It seems to me this is an outragous and unjust reply from HMRC and should be successfully dealt with in the courts. Does anyone have any experience in a similar situation and can you recommend any solicitors to deal with this case?