Political correctness seems to be the latest fad of modern times, and those not in agreement are labelled as dinosaurs and relics of a bygone era.

Discrimination in any shape or form is frowned upon, and so it should be. Even government departments have been prompted to issue 'Charters' espousing the principles of fairness and equality of service.

The Inland Revenue is no exception boasting the Taxpayer's Charter as evidence of the Revenue's desire to fit in to the scheme of things. Imagine, then, that all taxpayers should receive equal treatment, be they of the human or the corporate variety. However, under the self assessment rules and per the Charter, the £100 penalty for late filing can be waived if the tax liability is nil or less than £100, but it seems this applies only to individuals and not to companies - a clear discrimination.

That was until such a penalty was appealed, on the very grounds of discrimination and the excessiveness of the penalty in relation to the company's tax liability which was nil. No reasons were given for the Revenue's subsequent acceptance of the appeal.

While the ramifications of this decision are hardly likely to shake the tax-collecting juggernaut to its very foundations, does it mean that the Revenue is not the dinosaur it was once thought to be?

Converted for the new archive on 30 June 2000. Some images and formatting may have been lost in the conversion.