not from my point of view. I don't know all the tax rules (no-one does, not even a specialist tax consultant or a HMRC employee). The different between a rule t

not from my point of view. I don't know all the tax rules (no-one does, not even a specialist tax consultant or a HMRC employee). The different between a rule that isn't enforced and not-a-rule is meaningless. The difference between a rule that isn't enforced and a rule that no-one is aware of is meaningless. Like I said, I obeyed all the rules, and then one was retroactively applied. It really doesn't matter whether the rule existed before or not. And yes, all tax authorities are capricious. The stories I heard about the ATO in Australia make the HMRC look like a model of predictable reliability.