I’m sure that most of us have received a decision from HMRC about tax that we feel is wrong. You may think that a similar business is paying less VAT, or you may disagree with HMRC’s interpretation of the rules; or in some cases you feel that they have just given you the wrong answer. Over the years, I’ve seen or heard about a whole range of situations where HMRC’s decisions or assessments just seem to be wrong. I’m sure that the majority of HMRC’s rulings and VAT assessments are technically correct. But today I wanted to consider some of those occasions when decisions are wrong, or seem to be unfair. As a government department, HMRC should always apply the law correctly and ensure that all businesses are treated equally. However, that doesn’t always happen in practice.
Source: vatexchange.co.uk
