A case where HMRC desperately tries to find someone to pay for their mistakes....and fails.https://t.co/O8QjVacLaT— John Andrews (@jmalitrg) August 20, 2020
45. HMRC did not go through the process required by Reg 75A and so had not created a deemed liability which could be collected using a Reg 80 determination. It follows that the determination is invalid.
46. As a result, in the exercise of my jurisdiction under TMA s 50(7), I decide that the Company has been “ overcharged by an assessment other than a self-assessment” and reduce the Reg 80 determination to nil. The Company’s appeal is therefore allowed.
Tax does have to be taxing.
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