The Weekly Law Reports
[2018] 1 WLR 1682
Court of Appeal
*Regina (Hely Hutchinson) v Revenue and Customs Commissioners
[2017] EWCA Civ 1075
2017 March 29,
30;
July 26
July 26
Arden, McCombe, Sales LJJ
Judicial review— Public authority— Legitimate expectation— Taxpayer claiming for certain losses in tax return on basis of guidance issued by revenue— Revenue opening inquiry into tax returns— Revenue issuing new guidance announcing previous guidance wrong and tax treatment therein no longer applying— Revenue issuing further guidance that corrected view of law applying in all cases unless detrimental reliance— Revenue issuing closure notices denying taxpayer’s losses— Whether withdrawal of beneficial tax treatment for certain taxpayers only constituting comparative unfairness— Whether withdrawal of guidance unfair— Whether revenue to be permitted to resile from previous guidance