OPINION LETTERS

摘要

Am I the only one to think that Ms Blears' gesture with her £13,000 cheque (Accountancy, June, p18) was little more than a publicity stunt?rnAs I understand the situation, Ms Blears has not accepted and does not accept that she has any capital gains tax liability as a result of her 'flipping'. Therefore if she forwards to HM Revenue & Customs a cheque for £13,000 in respect of a liability which has not been returned or agreed, what will HMRC do with this? As far as I am aware, they have no mechanism to deal with voluntary contributions and, if I am right, the only sensible thing to do would be to credit the payment to Ms Blears' self-assessment statement of account.rnWith no capital gains tax liability having been agreed, HMRC would then either refund this sum to the taxpayer or hold it to be credited against future liabilities.