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Schrödinger’s Katib
KEY POINTS
- The taxpayer submitted a late appeal against VAT penalties.
- Taxpayer should declare himself dead.
- Fundamental notions of pseudolaw.
- Do taxpayers need consumer protection on the choice of adviser?
‘Mr Bridger’s advice included that the appellant should cease to be a man by making a declaration to that effect to enable Mr Bridger to communicate to the world that the appellant was dead.’
In many years of reading reports of tax cases I don’t think that I have ever come across anything more extraordinary than this – which is a direct quote from the First-tier Tribunal judge in Katib(TC6149). The case concerned personal liability notices issues on the director of an insolvent company for penalties for unpaid VAT. The total penalties were just short of £500 000. The case was not about the liability but...
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