12 August 2012    |    Uncategorized

Tax determinations are unappealable

A recent tax case has confirmed that tax determinations are now final documents, and can only be appealed by the submission of the overdue Return.

Determinations are issued where Tax Returns are well overdue, and are nothing more than a Revenue guess of the likely tax due.  They are often wildly incorrect, and if they are not appealed within 1 year of issue they become final.

The result of this tax case is that Determinations can now only be appealed by filing the overdue Tax Return to correct the determination, and that all other options are invalid in dealing with this.

As this gives a taxpayer 12 months to produce the information and correct the submission, this should not be too much of a hardship, but taxpayers are advised to take action on any Determinations issued at the earliest possible date.

The case is detailed at Bartram v HMRC (UKUT 184, TCC).

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