The courts are reluctant to tie HMRC down to its assurances unless made in the clearest and most unambiguous circumstances, as a recent case illustrates.
HMRC will be able to depart from its own guidance if it believes that tax avoidance might be involved, as the decision in Samarkand illustrates. Jeanette Zaman and Owen Williams (Slaughter and May) consider the uphill struggle that taxpayers could face to prove they have a substantive legitimate expectation.
Practical clarity is needed on when HMRC is bound by its own guidance. A recent discussion paper is a useful starting point for timely debate, writes Rupert Shiers (Hogan Lovells)
Taxpayers increasingly need to rely on statements made by HMRC which do not have the force of law, such as HMRC clearances given to a taxpayer or HMRC guidance. In this back-to-basics guide, Christopher Harrison and David Stainer (Allen & Overy) provide an overview of the principles which govern a taxpayer’s ability to rely on written statements by HMRC, particularly on legitimate expectation.
Adam Craggs (RPC) takes a look at the First-tier Tribunal decision in Rotberg, and the extent of the tribunal’s jurisdiction
Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review
Angela Savin reviews the decision of the Upper Tribunal in Noor, and explains why we are back to where we were before Oxfam.
