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Dedicated to the taxpayers of Britain, and the employees of Her Majesty's Revenue and Customs (HMRC), who have to endure the monumental shambles that is HMRC.
Wednesday, 11 January 2012
A Judgement Worth Bookmarking
The Association of Corporate Counsel report the outcome of Nicholas Deluca v HMRC (TC01422), a First-tier Tribunal (Sir Stephen Oliver QC) which criticised HMRC’s conduct and directed that they make a contribution of half the costs incurred by Mr Deluca in connection with an HMRC enquiry into his tax return and his subsequent appeal to the Tribunal.
Mr Deluca’s appeal to the Tribunal was successful and he applied for a contribution by HMRC to the costs.
The Judge concluded that HMRC had, throughout, pursued the wrong person for the tax.
"I am satisfied that HMRC had no justification for pursuing Mr Deluca for the tax and consequently putting him in a position of having to appeal …
HMRC should have recognised at an early stage in the enquiry on whom (if they were correct) the tax liability would properly fall. Their action in pursuing him in effect driving him to incur the costs was unreasonable in the extreme."
What is particularly interesting about the the outcome of this case, and worth bookmarking, is the fact that the judgement can be used by taxpayers as a basis for making a claim to recover costs incurred in connection with an HMRC enquiry which normally precedes an appeal itself.
As said, this judgement is worth bookmarking!
Tax does have to be taxing.
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