R (Zafari) v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Late filing of returns — Revenue agreeing to suspend action for recovery of unpaid income tax pending taxpayer’s late submission of amendments to tax returns — Whether revenue having power to accept late amendments to returns — Whether revenue’s agreement giving rise to legitimate expectation that amendments would be accepted — Taxes Management Act 1970 (c 9), s 9ZA — Commissioners for Revenue and Customs Act 2005 (c 11), s 5(1)(a)

[2024] EWHC 3014 (Admin); [2025] 1 WLR 1315; [2024] WLR(D) 545, KBD