Does the decision in the recent case of Haworth v Cartmel have implications far beyond insolvency in terms of the way HMRC (and other public bodies) deal with vulnerable individuals?
Ms Haworth suffered from mental health issues, including a phobia of opening letters. In August 2005, HMRC received an anonymous tip-off that she was trading as a commercial horse breeder, and they subsequently raised a Determination claiming £192,000 in undeclared tax.