may 20, 2011 - Letter from HMRC sent making it clear a payable
already exists (no longer potential) HMRC issued
a detailed written demand for payment of the
tax owed before 31st December 2010.
Determinations in respect of earlier periods
are also attached.
Description:
Explaining that the denial of existence of side letters in 2005, which HMRC deemed was either negligent or fraudulent, allowed HMRC to pursue payment outside the normal 6 year limit under Extended Limit tax rules.
HMRC write to Rangers after failure to pay outlining determinations under Regulation 80 for tax and section 8 decisions for NIC.
Assumption that Rangers did not return a signed agreement to pay re 5 May letter.
