The WLR Daily case summaries
[2017] WLR (D) 517
Court of Appeal
Regina (Hely Hutchinson) v Revenue and Customs Commissioners
[2017] EWCA Civ 1075
2017 March, 29, 30; July 26
Arden, McCombe, Sales LJJ
Revenue— Judicial review— Legitimate expectation— Taxpayer claiming for certain losses in tax return on basis of Guidance issued by revenue— Revenue opening enquiry into tax returns— Revenue resiling from earlier Guidance as wrong in law and issuing corrected Guidance— Revenue issuing closure notices denying taxpayer’s losses— Whether taxpayer having legitimate expectation to be treated in line with earlier Guidance— Whether withdrawal of beneficial tax treatment constituting comparative unfairness— Whether withdrawal of earlier Guidance otherwise unfair