Mistake by Inland Revenue

[siwest]

The Revenue cleared me for the tax year 2002-2003 and I have the certificate as proof while doing my 2003-2004 they declared I am liable for tax and that because of their mistake they declared I was also liable for tax on 2002-2003 a year that they said I was clear. Do I have any grounds for appeal as it is quite plainly their mistake as they changed a ruling
regards

[millway]

Yes you do have grounds for appeal. I would refer the client to extra-statutory concession re error or mistake by the Inland Revenue. Plaese bear in mind your level of income for thew year in question will play an important part in the % write off of any liability caused by the error. If you would like to discuss the matter further please contact me at C & O Associates in Stansted Mountfitchet, Essex