Because that is, as Ritchie says, the spirit of the law, isn\’t it? They\’re right, we\’re wrong, so send the cheque.
Nearly 10,000 people had their debt cancelled under the concession, despite Mr Gauke claiming in Parliament last year that it “does not apply that often in practice and I do not want people to build up their hopes that it will offer some kind of panacea”. A further 250,000 pensioners had already had their tax cancelled under the concession.
Under the working of the concession, HMRC will back down if the taxpayer \”could reasonably have believed that his or her tax affairs were in order\”. A 12-month rule also usually applies, which means the tax can be written off if the victim was told by HMRC more than a year after the end of the tax year that infomation was provided.
Around 1.4 million people were sent tax demands for a total of £3.8 billion, after HMRC admitted last September that it had got millions of tax bills wrong owing to problems with the PAYE system. At the time, accountants urged those who had been sent tax demands to appeal using A19.
Oh, you mean that\’s not right? They\’re not infallible?
That we should in fact insist that they, as we, obey the letter of the law, not the spirit as interpreted by HMRC?
My word, that is a revelation, eh?