header-logo header-logo

06 January 2011 / Peter Vaines
Issue: 7447 / Categories: Features , Tax , Commercial
printer mail-detail

Taxing matters

Peter Vaines recounts a tale of appeals out of time

The case of R Legg TC/2010/04462 indicates that it is generally not in your interests to ignore communications from HMRC. No surprise there—but this will make your hair stand on end.

Mr Legg was contacted by HMRC who suggested that he was party to a bank account which had been credited with £3,000 interest. Mr Legg ignored it. How much tax do you think HMRC could possibly charge as a result? How about £275,000. You may laugh—and although Mr Legg thought this was a joke and “was waiting for Jeremy Beadle to appear” he should have done something because the result was a statutory demand to make him bankrupt. He made an application to the Tribunal to appeal out of time but they said: “It is not in the public interest for this matter to proceed; the amount of tax is large and an early resolution of the matter and the payment of the tax is now appropriate”.

How on earth do HMRC get

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Keystone Law—Milena Szuniewicz-Wenzel & Ian Hopkinson

Keystone Law—Milena Szuniewicz-Wenzel & Ian Hopkinson

International arbitration team strengthened by double partner hire

Coodes Solicitors—Pam Johns, Rachel Pearce & Bradley Kaine

Coodes Solicitors—Pam Johns, Rachel Pearce & Bradley Kaine

Firm celebrates trio holding senior regional law society and junior lawyers division roles

Michelman Robinson—Sukhi Kaler

Michelman Robinson—Sukhi Kaler

Partner joins commercial and business litigation team in London

NEWS
The Legal Action Group (LAG)—the UK charity dedicated to advancing access to justice—has unveiled its calendar of training courses, seminars and conferences designed to support lawyers, advisers and other legal professionals in tackling key areas of public interest law
The Police and Criminal Evidence Act 1984 transformed criminal justice. Writing in NLJ this week, Ed Cape of UWE and Matthew Hardcastle and Sandra Paul of Kingsley Napley trace its ‘seismic impact’
Operational resilience is no longer optional. Writing in NLJ this week, Emma Radmore and Michael Lewis of Womble Bond Dickinson explain how UK regulators expect firms to identify ‘important business services’ that could cause ‘intolerable levels of harm’ if disrupted
As the drip-feed of Epstein disclosures fuels ‘collateral damage’, the rush to cry misconduct in public office may be premature. Writing in NLJ this week, David Locke of Hill Dickinson warns that the offence is no catch-all for political embarrassment. It demands a ‘grave departure’ from proper standards, an ‘abuse of the public’s trust’ and conduct ‘sufficiently serious to warrant criminal punishment’
Employment law is shifting at the margins. In his latest Employment Law Brief for NLJ this week, Ian Smith of Norwich Law School examines a Court of Appeal ruling confirming that volunteers are not a special legal species and may qualify as ‘workers’
back-to-top-scroll