Yes - it is unfair to limit discretion to forego tax when HMRC has made a mistake or failed to act, and they must keep ESC A19 as it stands.
I support the view that the HMRC should maintain the existing discretion to waive taxes in cases of their own errors or inaction. This perspective argues that limiting this discretion would be unfair to taxpayers who might suffer due to HMRC's mistakes and emphasizes the importance of preserving ESC A19 to rectify such situations.
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