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Really interesting comments. Is it worth contacting HMRC asking whether I am due any refund, or just wait until they work out their response to the judgement?
No harm in calling them to ask what the situation is, but I strongly imagine they would tell you to formally appeal the decision. I imagine you would be out of time to appeal, so you would need to explain why your appeal is significantly late - your argument of course would be new case law has come to light which has changed the position on the assessments.
I am also waiting for an update from HMRC on this. I spoke to someone the other day who suggested there will be something in the next budget (March ‘22) which will likely allow them to retrospectively collect these charges outside of the discovery assessments that the tribunals ruled against. Prospects of any refund seem slim.
I am also waiting for an update from HMRC on this. I spoke to someone the other day who suggested there will be something in the next budget (March ‘22) which will likely allow them to retrospectively collect these charges outside of the discovery assessments that the tribunals ruled against. Prospects of any refund seem slim.
It was in the recent budget. Just awaiting the (retrospective) legislation to be passed now.
there will be no refund as although the tribunal declared the method of assessment incorrect they did state that the charge was due. It s just a matter of assessing it correctly.
