HMRC v Dundas Heritable

In HMRC v Dundas Heritable [2019] UKUT 208 (2 July 2019) the UT found that the opening of enquiries into two returns had ‘cured’ the fact that the returns contained claims for capital allowances which would otherwise have been out of time.

Dundas operated public houses. The filing date for the company’s tax return for the period to 31 March 2012 was 31 March 2013. The return was received by HMRC on 3 February 2015. The filing date for the company’s tax return for the period to 31 March 2013 was 31 March 2014. The return was received by HMRC on 26 November 2015. Both returns contained claims for capital allowances. Both claims were therefore submitted more than 12 months after the relevant filing date and so after the date specified in FA 1998 Sch 18 para 82(1)(a). HMRC had opened enquiries into both returns and the company contended that...