- The Armstrong case―the meaning of consent for digital communications from HMRC
- What has happened?
- The meaning of consent for electronic communications and application to MTD
- Practical implications
- Case details
Tax analysis: The Tolley tax team consider the decision of the First-tier Tribunal in Armstrong v HMRC, which shows the difficulties which can arise when moving from a paper-based system to a digital tax solution, particularly where it involves taxpayers consenting to receive electronic notices from HMRC regarding their tax affairs.
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