Judge on HMRC’s shoulder? A recent Court of Appeal ruling demonstrates that judicial review remains a vital and effective tool in defending taxpayers’ public law rights, write Adam Craggs and Liam McKay (RPC).
An extra-statutory concession (ESC) is described by HMRC as a relaxation that gives taxpayers a reduction in tax liability to which they would not be entitled under the strict letter of the law: see HMRC’s guidance Extra Statutory Concessions: ex-Inland Revenue (Concessions as at 6 April 2018) (via bit.ly/ESCs). Most concessions are said to be made in order to deal with what are generally minor or transitory anomalies under the relevant legislation and to meet cases of hardship at the margins of the tax code where a statutory remedy would be difficult to devise.
While there is no explicit statutory power governing the issuing of ESCs the courts have confirmed that HMRC has...
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Judge on HMRC’s shoulder? A recent Court of Appeal ruling demonstrates that judicial review remains a vital and effective tool in defending taxpayers’ public law rights, write Adam Craggs and Liam McKay (RPC).
An extra-statutory concession (ESC) is described by HMRC as a relaxation that gives taxpayers a reduction in tax liability to which they would not be entitled under the strict letter of the law: see HMRC’s guidance Extra Statutory Concessions: ex-Inland Revenue (Concessions as at 6 April 2018) (via bit.ly/ESCs). Most concessions are said to be made in order to deal with what are generally minor or transitory anomalies under the relevant legislation and to meet cases of hardship at the margins of the tax code where a statutory remedy would be difficult to devise.
While there is no explicit statutory power governing the issuing of ESCs the courts have confirmed that HMRC has...
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