Kevin Smith and Richard Doran look at the effect on taxpayers challenging HMRC by judicial review
On 22 April 2013 Mr Justice Leggatt gave an oral judgment on an application for interim relief made by the claimants in R (on the application of GSTS Pathology LLP & Others) v HMRC [2013] EWHC 1823 (Admin) accepting that a taxpayer’s legitimate expectation of a particular tax treatment may extend into the future (albeit for a defined period) and was not limited to a prohibition on collecting tax for the past.
The taxpayer seeking a ruling from HMRC as to the application of the law to his particular case will have a substantive legitimate expectation to be taxed according to that ruling provided that he is...
