You have to laugh.  In February this year,  HMRC responded to an FOI about using s684 against pre-2003 years with:
"We understand your request as asking a speculative question concerning the potential application of the discretion."
It now seems they already done it 4 years ago. Speculative my arse.
							
						
					"We understand your request as asking a speculative question concerning the potential application of the discretion."
It now seems they already done it 4 years ago. Speculative my arse.
							
						
							
						
				
				
				
				
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