HM Revenue & Customs has been given a £500 bill, having taken seven months to issue a refund for a client who was facing financial difficulty as a result of the recession. The move comes at the same time as accountancy body the Institute of Certified Practising Accountants warned that thousands of businesses are still waiting for tax refunds. Swansea-based accountancy firm H W Vaughan successfully claimed the money following the delay in a £15,000 tax rebate its client should have received. The firm said the forms were completed last December, but it was then faced with a number of delays when trying to recoup the money, mainly due to its query passing between different HMRC employees and missing paperwork. A rebate was received last month, but the firm had already paid for numerous letters and phone calls and staff overtime, resulting in partner Russell Halliday demanding £500 from the taxman to cover these charges. Halliday said: 'I was pleased to secure the refund as that paid our costs and meant neither us nor the client was left out of pocket as a result of HMRC's mistakes.'