Thanks Duncan; it wouldn’t in my view make sense otherwise.
I need to check HMRC manuals more often.
Malcolm Finney
I think that does cover the point, thanks Duncan. It is a little terse but clear enough. So as ever my real target is the legislation and the evidence for its being circumlocutory to the point of opacity is the lively discussion above.
Jack Harper
My question is, if after making a claim between the closure of the amendment window and the four-year limit, how does the taxpayer claim a resulting repayment or discharge of tax? I assume that the purpose of the late claim is obtain a repayment of tax or the discharge of unpaid tax.
A claim under sch 1AB seems to be outlawed by Case A (Para 2(2)(a) and (b)).
My impression is that HMRC treat case A as only applying to capital allowance claims, but the wording seems wider than that, Wide enough to cover any claim? If so, it is likely to make the right to claim in the period under discussion nugatory. The Lord giveth and the Lord taketh away.
Paras 2(2)(c) & (d) clearly do relate only to CA claims and perhaps (a) & (b) take colour from them.
As ever those who devised the legislation gave no thought to the logical working out of it in the most obvious ways
Jack Harper