Civil way: 23 February 2018

LAX ON TAX

You have missed the deadline for getting in your 2016–17 tax return or paying your tax? Let’s see if we can help with more than a cursory nod of thanks to the judges of the tax chamber. For the avoidance of doubt, HMRC do not lose every time. Just quite a bit. Incidentally, you can now make a tax appeal on line at www.gov.uk/tax-tribunal. Come this spring, you may be invited to participate in the video hearing pilot for tax appeals for which ‘the majesty of the courtroom will be upheld.’ Bow to the web cam. More next time.

It was the computer what did it The determination to impose a penalty for the late filing of a company tax return was invalid because it had not been made by a flesh and blood tax officer as required by s 100(1) of the Taxes Management Act 1970. It appeared that the HMRC computer was programmed to run