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HMRC said it applied the tax rules set by government without discretion.
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Under certain circumstances, HMRC has the discretion to extend these time limits.
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Whilst HMRC will consider reasonable excuses these are limited to exceptional circumstances.
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The HMRC inspectors have the power to request to enter your premises.
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Such verbal gymnastics defy common sense, even if HMRC has been satisfied.
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Britain's HMRevenueandCustoms, which investigates tax fraud, said it could not comment.
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As producers must pay wine duty, they need a licence from HMRevenueandCustoms.
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HMRevenueandCustoms said they would not "tolerate abuse of the system".
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MPs have warned HMRevenueandCustoms initiatives to fight tobacco smuggling are not working.
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HMRevenueandCustoms will also be able to access data under the proposed new rules.
Usage of her majesty's revenue and customs in English
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Rangers appointed corporate financial advisers Duff and Phelps following several hours of legal debate with HerMajesty'sRevenueandCustoms.
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He also said a Labour government would investigate how effectively HerMajesty'sRevenueandCustoms deals with issues of tax avoidance.
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Thanks to the Times, we now know he employs some clever accountants who (legally) minimise the contributions he makes to HerMajesty'sRevenueandCustoms.
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Collins recommended in his letter that HerMajesty'sRevenueandCustoms supports the football authorities "in trying to discover the ultimate ownership of football clubs".
Translations for her majesty's revenue and customs