TECHNICAL DIVISION (Somerset House}
Ref. T.1088/2/76
Please see Claims Branch memo of 23.12.76 and my note of telephone conversation with Mashiter, the ex-district Inspector at Cambridge 1.
My own view is that CUP are trying it on. There is no evidence at all that retrospection was in fact mentioned in October or December 1974 and however attractive the logic of Cass's letter of 16.12.76 may be it in no way proves his case. In any event it is surprising that the agents did not put in a claim in writing for retrospection at the time, this is a basic and elementary error. I prefer to stand by our contemporary evidence on the basis that it is extremely unlikely that had this retrospection been mentioned in 1974 it would have been omitted from the notes of discussion.
The original notes of conversation are in the extract from Cambridge 1 file 2412, the submission from CUP eventually came on 21.11.75 (envelope in X36122) and you will see from page 49 of that letter that it was only a preliminary to the threatened formal submission. [XXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX]* The letter of 21.11.75 makes no mention of retrospection either, indeed the first mention of it from the CUP or its agent is in the conversation of 10.12.76.
In my view the CUP has found that it was omitted to make a retrospection claim in the heat of battle over the basic claim to charity relief and it is now trying to railroad us into repaying another [XXXXXXXXXX]** on no evidence at all.
I recommend that we resist the claim on the grounds that the claims to relief for the calendar years 1968 and 1969 made in the telephone conversation of 10.12.76 and confirmed in writing on 16.12.76 are out of date under S 43(1) TMA 1970.
W B Wilkinson T D
(CLAIMS)
11 January 1977
* Passage redacted by the Inland Revenue in 2009 under FoI exemption (s)40. Closed until 2033.
** £ amount redacted by the Inland Revenue in 2009 under FoI exemption (s)41. Closed until 2019.
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