HMRC Lose a Case and Then Change the Law
Not for the first time, the government has written new legislation having failed in their attempt to get the Tribunal to agree with their interpretation of the old legislation.
In this case it is the 4 year-rule for submitting a self assessment tax return.
I would like to think there would not be many situations in which you might want to send in a tax return more than 4 years late.
Until 5th April 2017, you can still send in really old tax returns. After then, they can only be 4 years old. No more. So, if you are in dispute with HMRC over a bit of ancient history or you sense a dispute around the corner, you may wish to tell them your version of events before 5th April 2017.