Tax cases appeal to me

Valeen Akhter is studying for a degree in biochemical engineering – so, naturally, she spent a short time at Taxation. Here’s what she thought…

I’ve been writing tax cases during my time as an editorial assistant at Taxation – and I have to admit I found them captivating.

No lies! It’s astounding how many little points go noticed by tribunals. Who would have thought that late payments may be a reasonable excuse because the tribunal felt it fair to rely on the Royal Mail to deliver the money on time? Not me.

HMRC frequently look at things in a black and white way. It is only after an appeal a matter gets some colour. Would you think a company’s appeal would be allowed because the financial director appeared to the tribunal to be an orderly man? No, nor would I. (You can probably make out I’m not a law expert.)

Another of the many things I found interesting in another case was the tribunal considering the Revenue to be wrong in claiming tax where no detailed paperwork had been kept by the taxpayer. The department had assumed tax would have been due despite no records of employees in a company.

My point is that I didn’t think a government department would be so frequently censured. HMRC make their fair share of mistakes, I’m beginning to see. But, on the other hand, they are a kind of law-enforcement agency that generates a considerable amount of revenue for the country.

It is very important to keep tax in perspective: the government collects it to fund public services, and HMRC tries to keep the system working. The department is constantly trying to create ways to make it possible for people to carry out their responsibilities.

Tax is a complex issue: avoidance is legal, for instance. But it’s also immoral. Is it fair to not comply with the rules set out for everybody, just to earn a little more? 

The Revenue is a large department with an even larger responsibility. Minor details are often overlooked but they're given a fair chance on appeal. It all comes down to ethics in the end, I guess. What were the intentions involved? Were the actions fair?

It’s all about the intentions!