Samarkand: illegitimate expectations?

The decision in Samarkand serves as a timely reminder to taxpayers of the extent to which they can rely on HMRC’s manuals. The decision highlights that no matter how clear or unqualified a statement in HMRC’s manuals might appear to be, it will be open for HMRC to depart from that guidance if it considers that tax avoidance is or may be involved, leaving the taxpayer in question with an uphill struggle to prove that it has a substantive legitimate expectation that should be protected.