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I have come across a couple of cases recently where documents apparently sent to HMRC have not been received. In both cases the taxpayer could not prove that the documents were sent, but neither can the HMRC Officer prove that they were not.
In the first case, a P35 was sent by the client without a covering letter, in the second case an election was submitted with other documents, but the covering letter did not specifically refer to the election. Readers' opinions as to where the burden of proof lies in such cases would be appreciated.
I have come across a couple of cases recently where documents apparently sent to HMRC have not been received. In both cases the taxpayer could not prove that the documents were sent but neither can the HMRC Officer prove that they were not.
In the first case a P35 was sent by the client without a covering letter in the second case an election was submitted with other documents but the covering letter did not specifically refer to the election. Readers' opinions as to where the burden of proof lies in such cases would be appreciated.
Do readers consider that the frequency with which things sent to the HMRC do go astray aids the taxpayer's case in such situations? Would a covering letter specifically referring to the disputed documents really have helped in either case given the ease with which such a document could be created at...
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