Four year tax time limit

This is an important case as we often come up against this 4 year rule in income tax cases say Harris & Co chartered accountants Northampton
 

In this judicial review application, the Upper Tribunal (UT) held that the four year time limit in TMA 1970, s. 34(1) did not apply to a taxpayer’s self-assessment. The UT accordingly ordered HMRC to process the taxpayer’s tax return including the self-assessment, resulting in the taxpayer being repaid his overpaid payments on account.