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Aozora and legitimate expectation: a guide to nowhere?

The Court of Appeal's recent decision appears to set a high bar for establishing an unlawful breach of a taxpayer’s legitimate expectation, write Robert Waterson and Constantine Christofi (RPC).

The Court of Appeal’s judgment in R (oao Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643 alights on the complex terrain of when HMRC is able to resile from its guidance and indeed what the taxpayer needs to demonstrate in order to make good its claim that its ‘legitimate expectation’ has been unlawfully breached.

The background to the case

A UK resident subject to UK tax on income or gains attracting foreign tax may claim unilateral relief from double taxation. At the relevant time this was achieved through a claim under ICTA 1988 s 790. Section 793A(3) of ICTA 1988 restricted the availability of relief under s 790 if a...

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