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A question of timing?

07 February 2007 / Liesl Fichardt
Issue: 4094 / Categories: Comment & Analysis , Admin
LIESL FICHARDT scrutinises the Government's attempts to limit claims for tax paid by mistake.

THE IMPLICATIONS OF the recent findings of the House of Lords in Deutsche Morgan Grenfell v CIR [2006] UKHL 49 were discussed by Neil Jamieson and Dan Smith in 'Lawful mistake' Taxation 25 January 2007 page 96. That case concerned the remedies available to a taxpayer to recover tax paid to HMRC under a mistake of law. It is significant as it confirmed that taxpayers cannot rely solely on TMA 1970 s 33 under which claims could be made to recover excessive tax paid by reason only of some error or mistake in a return.
Since 2003 the Government has in anticipation of the DMG finding embarked on a series of steps through which it sought to limit a claimant's right of recourse and block its attempts to reclaim tax which should never have been paid to HMRC in the first place.

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