Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
The recent Supreme Court decision in R (on the application of) Haworth v HMRC [2021] UKSC 25 was a win overall for the taxpayer who had his follower notice quashed but the Supreme Court and Court of Appeal judgments contained worrying comments in relation to when a defective notice from HMRC will be invalid. It might be assumed that if the legislation states that a notice from HMRC ‘must’ contain specified information the absence of that information would invalidate the notice. However that is not necessarily the case.
There is a distinction between HMRC making errors in or failing to include required information in an assessment or notice (which is what this article is considering) and HMRC failing...
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Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
The recent Supreme Court decision in R (on the application of) Haworth v HMRC [2021] UKSC 25 was a win overall for the taxpayer who had his follower notice quashed but the Supreme Court and Court of Appeal judgments contained worrying comments in relation to when a defective notice from HMRC will be invalid. It might be assumed that if the legislation states that a notice from HMRC ‘must’ contain specified information the absence of that information would invalidate the notice. However that is not necessarily the case.
There is a distinction between HMRC making errors in or failing to include required information in an assessment or notice (which is what this article is considering) and HMRC failing...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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