malvolio u have hit the nail on the head, a bad clause will struggle to be enforced be it hector or anybody else in court....the fact they have to clarify it in the first place means it was badly worded and is unlikely to be enforcable.
HMRC will posture of course in the hope that some people will pay on account so they get some money out of a bad situation. They arent really going to take thousands of people to court and potentially bankrupt a lot of them. They might try a test case or two with some of the big hitters of course but I'd be very surprised. IMHO they will redraft the clause, shut it down from 12th march, hope some people pay on account out of fear and leave it there....
lets see....
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