Mrs Huntley refusal documented. EA 2010 s.20 engaged.
HMRC pursued winding-up petition without conducting a reasonable adjustment assessment for a disabled taxpayer. Mrs Huntley refused engagement on 22 Feb 2024.
What the opponent will argue, and why they are wrong.
Tax collection is not a service subject to EA 2010 s.20.
HMRC is a public authority. EA 2010 s.149 PSED applies to ALL functions. Mrs Huntley refused engagement one day after ADHD disclosure with psychiatric report. No RA assessment conducted. HMRC debt was reducible from GBP 243K to under GBP 43K with VAT/R&D claims. Adjustments would have prevented winding-up entirely.
HMRC has a statutory duty to collect tax and cannot defer collection indefinitely.
The challenge is not to HMRC's duty to collect but to the METHOD. Time to Pay arrangements exist. RA adjustments exist. The debt was inflated by failure to process VAT and R&D claims. PSED requires HMRC to consider the impact on a disabled person BEFORE pursuing the most draconian remedy. Mrs Huntley refused to even discuss alternatives.
The order exists. The question is the circumstances in which it was made.
Fallback: EA 2010 discrimination (G-A11) covers HMRC conduct. JR-5 attacks DWP consequences independently.
Independence: Partially dependent on other grounds succeeding.