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http://webisa.webdatacommons.org/410406988
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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
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Under the MR process, HMRC are effectively judge and jury on late requests and other than possibly using Judicial Review there appears to be no process to challenge HMRC???s refusal to accept the late MR.
http://www.w3.org/ns/prov#wasQuotedFrom
revenuebenefits.org.uk