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Mistake Of Law Claims

Graham Airs and Stephen Edge of Slaughter and May ask if the Inland Revenue is right to be changing the rules after the game has started — or is this an outrage?
On 8 September the Inland Revenue announced that legislation was to be introduced with immediate effect 'to protect direct tax revenues by preserving fair time limits'.
Dawn Primarolo told those who were interested: 'For many years there has been symmetry within the direct tax system: the Inland Revenue normally has the right to go back for six years to assess outstanding tax and those who have overpaid tax have the right to make claims to repayment for a similar period. A recent High Court Case has the potential to upset this balance. The proposed legislation is...

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