At last HMRC applies the Human Rights Act to deceased taxpayers

I found a little gem of guidance from the HMRC. In 2007 HMRC felt that it is no longer compatible with the Human Rights Act to punish the personal representative of a tax payer who has deceased for offences committed by the deceased person!

I would have thought common sense suggests that you can’t apply a penalty on somebody who has died. I don’t think you need to drag the Human Rights into this consideration. Another bit of additional regulation which could have been avoided.

Do you know of any other “pearls of wisdom” from HMRC?

Please let me know and I would be happy to publish your feedback and input.


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