The Revenue did suffer a recent setback as regards a late Return submitted by a Taxpayer which produced a repayment of tax. It was generally their approach that a Return submitted more than 4 years after the tax year to which it related would not be accepted. In a recent tax case Higgs v HMRC, the Upper Tribunal held that a self-assessment tax Return submitted more than 4 years late should be accepted by the Revenue. The taxpayer got his money.
As a result of their...
read more