STEP Journal: A senior member of the accountancy profession has drawn attention to the case of Preece v Revenue & Customs, in which HMRC sent a taxpayer a paper self-assessment form for the wrong tax year and fined him for not completing the right one.
Full story: http://www.stepjournal.org/news/news/secondary_news/hmrc_criticised_over_persecuti.aspx?link=journalTitle