Member Since: 7th Sep 2005
21st Aug 2007
HMRC cave in
Following the article, I wrote to SCI claiming a refund of £15961.35. I have just received a response saying that HMRC ''now accepts that its policy of seeking such penalties from the executors of deceased taxpayers is incompatible with the Human Rights Act''.
They are deducting the extra inheritance tax from the repayment, but this will still leave the estate some £9500 better off. The question is, when HMRC gave the undertaking to repay if their interpretation was incorrect, I was under the impression that all taxpayers who were awaiting this decision were put on a list and would be notified of the ruling! This does not seem to be happening. How many more are there out there who are unaware of the ruling?
14th Mar 2007
I find Horton v Young 1971 47TC60 very useful when challenged on allowable travel expenses.