Taxpayers can bring a claim for judicial review of an HMRC decision which has breached the taxpayer’s legitimate expectation to be treated in a particular way for tax purposes. Two recent cases – Airline Placement and Murphy – explore the circumstances where a taxpayer can, and can’t, rely on a statement made by HMRC in order to establish a legitimate expectation. One is a cautionary reminder for taxpayers seeking clearance to be completely transparent and comprehensive in their requests. The other provides helpful guidance on the construction of extra-statutory concessions.
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Taxpayers can bring a claim for judicial review of an HMRC decision which has breached the taxpayer’s legitimate expectation to be treated in a particular way for tax purposes. Two recent cases – Airline Placement and Murphy – explore the circumstances where a taxpayer can, and can’t, rely on a statement made by HMRC in order to establish a legitimate expectation. One is a cautionary reminder for taxpayers seeking clearance to be completely transparent and comprehensive in their requests. The other provides helpful guidance on the construction of extra-statutory concessions.
If you are not a subscriber, subscribe now to read this content.
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