When there is a flurry of tax reform, as there has been in the past year, some things tend to get lost in all the activity. This little gem had almost escaped notice.
Her Majesty's Revenue and Customers (HMRC) is set to remove the words "idiot", "lunatic" and "insane person" from its regulations as they are seen as outdated and more than a little offensive. HMRC being HMRC, it had to consult publicly on the issue, rather than simply editing the wording appropriately. In the consultation launched this week, the Revenue asked for feedback on redefining the term "incapacitated person", which is a person deemed unable to deal with their own tax affairs and excused from the duty to report to HMRC. Incapacitated persons, such as children or people wit...
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