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An assessment to recover tax that has been under-assessed or under-declared, or over-repaid or wrongly credited, can be made within 20 years of the end of the relevant tax period, see CH51700, in several situations. These are as follows.yes
off you trot and prove it wrong if you like
Deliberate behaviour
Failure to notify
Avoidance Schemes
Arrangements intended to bring about a loss of VAT
In the Compliance Handbook ‘failure to notify’ means that a person has not complied with one of the relevant obligations listed in CH71300 on or before the appropriate date.
An assessment can be made as described at the top of this page if there has been a loss of tax and one of the following situations applies.
The person has failed to notify chargeability to income tax or capital gains tax, but see exception below.
Exceptions (which do not apply to her case)
For income tax and capital gains tax, where a person has failed to notify chargeability under TMA70/S7, the 20 year rule might not apply to 2008/09 or earlier. It only applies to those years if the loss of tax was due to the person’s negligent conduct or the negligent conduct of someone acting on their behalf.
So again - they are not out of time.
Dianne Abbot was one of several black MPs elected and you have to go back a few 100 years to find the first black and ethnic minority MPs.