HMRC rests its case on Wikipedia

17 February 2016

David Wilson

And finally…if ever there was a tax case that highlights the need for the office of tax simplification to review the tax code, it must surely be the one heard by the Tribunal last week to determine the correct tariff classification of electromagnetic switches.

Are we seriously at the stage where HMRC file and serve its statement of case relying on a Wikipedia definition as if it were authority? That’s Wikipedia which defines itself as ‘the free encyclopaedia that anyone can edit’ and which, under the heading ‘Switch’ (a redirection from ‘electromagnetic switch’) states ‘This article needs additional citations for verification…’.

If so, then the tax code is in even more need of review than the OTS recognise.

For more information please contact David Wilson or your usual RSM contact.