In Catherine Leslie Davison v HMRC (TC03121 – 13 December 2013) the taxpayer sought permission to be allowed to appeal out of time against HMRC’s assessments for the years 1997/98 and 1998/09 (under TMA 1970 s 49). The taxpayer had been unaware of the assessments.
Mrs Davison had moved to Spain. Her accountant had informed HMRC of the move but HMRC had continued to attempt to contact her in the UK. HMRC eventually was able not only to locate her in Spain but also to withdraw monies from her bank account corresponding to two assessments for the years 2000/01 and 2001/02.
Mrs Davison telephoned HMRC on 8 July 2008 and received confirmation that the tax withdrawn from her account had been incorrectly raised. However HMRC also explained that the tax levied by mistake could not be repaid until Mrs Davison paid the tax still due on the 1997/98...
