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G Allen v HMRC

In G Allen v HMRC (TC00903 – 6 April) a dentist had formed the opinion that his accounts had overstated his profits because of errors by his previous accountant. He submitted a claim for error or mistake relief.

HMRC accepted the claim for 1993/94 onwards but rejected the claim for 1992/93 and earlier years on the grounds that it was outside the six-year time limit of TMA 1970 s 33(1) as then in force. In 2009 the dentist lodged an appeal to the First-tier Tribunal. The Tribunal struck out the appeal holding that it had no jurisdiction under SI 2009/273.

Why it matters: TMA 1970 s 33 was substituted by FA 2009 with effect from 1 April 2010 but the case remains relevant as an illustration of the principle that claims must be lodged within the time limits.

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