The Citizens Advice press release explains that:
"Through their engagement with a coalition of charities, including Citizens Advice, HMRC demonstrated that as well as being open to arguments of a legal and financial nature, they were also mindful of the plight of the pensioners concerned. In using their discretion not to pursue the unpaid tax they displayed the fairness and common sense for which this award commends them."The only problem is that I'm not sure that HMRC deserve the award. As is well known HMRC do not have facility to exercise discretion and regularly tell us that they are legally obliged to collect all tax that is due even when the law operates unfairly.
As reported by the Telegraph in May 2008, the decision to waive the collection of tax in the case described in the citation was taken by the Government in response to extensive pressure brought by the charities and MPs. Perhaps HMRC officials were known to have passed on these representations to minsters. Perhaps.
What's your view on this award?