Chapter ESIM4800
| Published date | 11 March 2016 |
| Record Number | ESIM4800 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
If a taxpayer claims anything for which it is later found (following enquiries) that there is no entitlement and in doing so has caused a delay in HMRC authorising the principal claim, then that period of delay must be ignored when determining the applicable period.
However it is not quite so simple because in order be sure that it is correct to ignore that period we need to know whether the inclusion...
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