11 March 2015
UT Decision: Higgs v HMRC
Self-assessment and claim for repayment of overpayment on account – tax return including self-assessment and claim for repayment filed with HMRC after 4 year time limit in s.34(1) TMA 1970 – judicial review of decision of HMRC that claim out of time – whether s.34(1) applicable to self-assessment – no – whether decision of High Court in Morris & anr v HMRC  EWHC 1181 (Ch) wrongly decided – no – alternative ground of review that HMRC required to exercise discretion to extend s.34(1) time limit not arising in light of conclusion on main ground, but if Upper Tribunal wrong on that ground then matter to be remitted to HMRC to give full and proper consideration to question whether to exercise discretion to extend – s.3 and s.6 Human Rights Act 1998 and Article 1 of Protocol 1 to the European Convention on Human Rights considered – relief on main ground granted – HMRC ordered to process the Claimant’s tax return including self-assessment
Elizabeth Wilson acted for HMRC.
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