No self assessment time limit

The taxpayer had made payments on account for 2006/07. He completed a return for the year which showed the payments were too high and that a refund was due. He forgot to sign the form and send it to his accountant for submission meaning it was not filed until November 2011.

HMRC refused the repayment claim  on the ground the return had been received after the expiry of the four-year time limit under TMA 1970 s 34(1).

The taxpayer sought a judicial review of the Revenue’s decision. He argued that s 34 made no deadline for the making of assessments by the tax department and did not apply to self assessment returns.

He also insisted that HMRC had a discretion to extend the deadline which they were obliged to do under article one of protocol one (A1P1) to the European Convention on Human Rights.

The Hon...