I cannot agree that, to the layman, the due date is "readily ascertainable". In what other area of an individual's life does anyone review legislation to confirm such facts? Never.
I think that is quite a narrow view from the Judge but understand with the lack of statutory basis requiring HMRC to inform of due date.
The common sense view is simply that HMRC could quite easily have either (i) a clear message indicating when tax is due at the end of the SA online process or (ii) a clear message indicating that the balance displayed on the SA account may not be up to date (I think that it now does).
My answers
Thank god for Brexit.
No bite in it.. What is the point?
I cannot agree that, to the layman, the due date is "readily ascertainable". In what other area of an individual's life does anyone review legislation to confirm such facts? Never.
I think that is quite a narrow view from the Judge but understand with the lack of statutory basis requiring HMRC to inform of due date.
The common sense view is simply that HMRC could quite easily have either (i) a clear message indicating when tax is due at the end of the SA online process or (ii) a clear message indicating that the balance displayed on the SA account may not be up to date (I think that it now does).
Either way, not a fair result imo.