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15 November 2011 / Richard Curtis
Issue: 4330 / Categories: Comment & Analysis , Admin
When is an assessment not an assessment and must tax be unpaid to be payable? RICHARD CURTIS considers the Robert E Clark case


  • Taxpayer retires and receives 14 PAYE code numbers in three months.
  • Is the P800 calculation an assessment under TMA 1970 s 29?
  • The lack of the word ‘and’ in the second limb of ESC A19.
  • The recovery of unpaid income tax on employment support allowance.
  • HMRC’s ability to make a ruling under Income Tax PAYE Regulations SI 2003 No 2682 Reg 72.

‘There was only one catch and that was Catch-22’. Fans of Joseph Heller’s novel will be familiar with the dilemma faced by World War 2 bombardier John Yossarian: it was sane to be concerned about your own safety and a crazy airman could be grounded but to ask to be grounded was a sign of sanity so the man would...

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