B Knibbs and others v HMRC

Cathya Djanogly

In B Knibbs and others v HMRC [2018] EWHC 136 (7 February 2018) the High Court found that claims for carry-back loss relief should be struck out.

HMRC had applied to strike out the claimants’ claims for declarations requiring HMRC to give immediate effect to various tax claims. Each of the claimants sought to carry back losses incurred as partners in various film partnerships or as a result of participation in other arrangements. The claims had been made in self-assessment tax returns or in letters to HMRC. The claimants contended that the claims could only have been challenged following an enquiry under TMA 1970 Sch 1A; and as HMRC was now out of time to do so the claims should be given effect. HMRC considered that the De Silva decision ([2017] UKSC 74) was conclusive of the case against the claimants.

The High Court observed that if...

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