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Matt Hall questions whether HMRC’s accelerated payment notices are working as intended.
I decide to write to someone asserting that he owes me money. Let’s call him Mr A. I know how much he might owe me but due to “resource constraints” rather than check the documents I simply multiply a figure contained in a different document by four or five.
Mr A writes back to me disputing the debt claiming that he owes me nothing. “Pah ” I think to myself. And do nothing.
Time passes…
Ten years later and quite out of the blue I write to Mr A again. This time I warn him that I will soon send him a demand for money based on my previous letter. I tell him...
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