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    "If upheld on appeal"

    There's the rub.

    I have noticed that on these very pages threads have begun warning/encouraging compliance with the law concerning Tax-Returns.
    When those in receipt of benefits and pensions 'fail to comply' through no particular fault of their own the 'justice' meted out to them is no different than this tax case, is it?
    Here we have an accountant, no less, pleading, "it worn't me m'lud wot done it".

    Well no, Mr. Accountant, you certainly did not do as you were obliged to do.

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