HMRC’s discretion on time limits
Meg Saksida highlights the scope for HMRC to apply discretion on time limits, including those already addressed in existing guidance or legislation, and those not yet addressed.
How will this insidious pandemic affect those individuals and businesses where time limits in the legislation must be satisfied in order for tax relief to be forthcoming? And what happens if the global crisis means that these time limits cannot be met despite the taxpayer’s best intentions?
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