Equitable or inequitable?

I read the recent article in connection with equitable liability by Keith M Gordon with interest as I do not consider that in my experience HMRC do apply the rules fairly.

My client’s problem goes back to the year 2000 when HM Inspector of Taxes issued a code number showing his personal allowance allocated to an employment that did not exist. A basic rate code number (BR) was also issued to his actual employers.

Had my young client not married and decided to rent out his own property I would not have known that the Government has received income tax that it was not entitled to.

This is the fault of self assessment when ordinary people who are employed are not acquainted with the taxation system do not complete a tax return and HMRC do not issue tax assessments as in former times.

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