Four year tax time limit

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 Case Report: R (on the application of Higgs) v R & C Commrs [2015] BTC 510

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.

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