Meaning of “from”

The taxpayer company filed its self assessment return on 31 January 2012 at 2.30pm, for the accounting period to 31 March 2011.

HMRC issued a notice exactly one year later, to enquire into the return. The taxpayer said the Revenue was out of time because the enquiry window closed on 30 January 2013.

The department issued an information notice six months later, under FA 2008, sch 36. The taxpayer appealed.

The First-tier Tribunal said the appeal centred on the word “from” in FA 1998, sch 18 para 24(2): “notice of enquiry may be given at any time up to 12 months from the filing date”.

The judge concluded that “from” in this instance was similar to “after”, meaning the enquiry window should exclude the day on which the return was filed, and putting HMRC’s enquiry notice within 12 months of the filing date.

The taxpayer’s appeal was dismissed.

Issue: 4487 / Categories: Tax cases , Admin , Self assessment