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.
Recovery of input tax incurred on production of a report
Halifax applied in relation to a scheme for the recovery of input tax
Was the hire out of a room a supply of land?
Was the provision of transport services an economic activity?
HMRC has published Revenue & Customs Brief 10/2016, revising its position on unjust enrichment.
Can there be a game without interaction with other players?