Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.
Estoppel is a doctrine that prevents parties from departing from previous statements or promises. It operates when one party has been induced to act on the basis of a proposition made by another. The other party is then stopped (or ‘estopped’) from asserting an alternative proposition in later legal proceedings. It periodically rears its head in tax proceedings and leads to some interesting considerations. This article explores how estoppel has recently been used in tax cases by HMRC and also by taxpayers.
HMRC’s use of estoppel
In perhaps the most famous recent tax case concerning estoppel Tinkler v HMRC [2021] UKSC 39 HMRC relied on ‘estoppel by convention’ to prevent Mr Tinkler from raising an argument in litigation that no valid enquiry had...
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Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.
Estoppel is a doctrine that prevents parties from departing from previous statements or promises. It operates when one party has been induced to act on the basis of a proposition made by another. The other party is then stopped (or ‘estopped’) from asserting an alternative proposition in later legal proceedings. It periodically rears its head in tax proceedings and leads to some interesting considerations. This article explores how estoppel has recently been used in tax cases by HMRC and also by taxpayers.
HMRC’s use of estoppel
In perhaps the most famous recent tax case concerning estoppel Tinkler v HMRC [2021] UKSC 39 HMRC relied on ‘estoppel by convention’ to prevent Mr Tinkler from raising an argument in litigation that no valid enquiry had...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
