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M Prince v HMRC (and related appeals)

In M Prince v HMRC (and related appeals) (TC01852 – 9 March) three individuals sought to appeal against forms P800. The First-tier Tribunal accepted HMRC’s application for the appeals to be struck out under SI 2009/273 rule 8 and specifically declined to follow Judge Redston’s decision in RE Clark v HMRC [2011] UKFTT 302 (TC) TC01164. Judge Bishopp held that the form P800 was ‘a reconciliation of the taxpayer’s PAYE record. It is not the result of the ordinary assessment process by which – quite outside the PAYE system – a taxpayer’s income gains allowances and reliefs are determined a calculation of the tax is made the calculation is notified to the taxpayer and (subject to appeal) the amount so calculated becomes payable; nor is it akin to the adjustment of a self-assessment return by closure notice or discovery...

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