Jake Landman and Abigail McGregor (Pinsent Masons) review two recent cases exploring the circumstances where a taxpayer can, and can’t, rely on a statement made by HMRC in order to establish a legitimate expectation.
There have been two recent decisions one in the High Court and one in the Court of Appeal. Although they dealt with very different underlying subject matter their commonality was that they were both at their hearts claims in judicial review based on legitimate expectation to rely on an HMRC statement.
The High Court in R (Airline Placement Ltd) v HMRC [2023] EWHC 1191 (Admin) was considering whether the taxpayer was entitled to rely on HMRC’s non-statutory clearance letter regarding the VAT treatment of the provision of training to cadet pilots.
The Court of Appeal in Murphy and another v HMRC [2023] EWCA Civ 497 was considering the interpretation of an extra-statutory...
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Jake Landman and Abigail McGregor (Pinsent Masons) review two recent cases exploring the circumstances where a taxpayer can, and can’t, rely on a statement made by HMRC in order to establish a legitimate expectation.
There have been two recent decisions one in the High Court and one in the Court of Appeal. Although they dealt with very different underlying subject matter their commonality was that they were both at their hearts claims in judicial review based on legitimate expectation to rely on an HMRC statement.
The High Court in R (Airline Placement Ltd) v HMRC [2023] EWHC 1191 (Admin) was considering whether the taxpayer was entitled to rely on HMRC’s non-statutory clearance letter regarding the VAT treatment of the provision of training to cadet pilots.
The Court of Appeal in Murphy and another v HMRC [2023] EWCA Civ 497 was considering the interpretation of an extra-statutory...
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