Incapacitated person – a modern definition: LITRG response

Published on 15 August 2011

We are pleased that the HMRC consultation (prompted by LITRG), ‘Incapacitated person – a modern definition’, has stimulated a debate about how disabled people, including those with mental health difficulties, deal with the tax system. Now it is for HMRC and the Government to react accordingly, agreeing how to adjust both the law and HMRC’s practice.

Our response (link below) comments that specific provision for incapacitated persons in tax law may not in fact be needed at all, given the general laws of incapacity and representation already in place.

Moreover, for those without a formal representative to take over their tax obligations, we believe that HMRC’s duties under the Equality Act require them to prevent problems rather than rely on “reasonable excuse” rules as a cure.

PDF icon LITRG response to 'Incapacitated person – a modern definition' consultation

(15-08-2011)

Contact: Kelly Sizer (please use form at http://www.litrg.org.uk/ContactUs)