The courts are unlikely to impose additional conditions on public bodies exercising a discretionary power under a prescriptive statutory regime
In Glencore Energy UK Limited v Revenue & Customs Commissioners 2017 EWCA Civ 1716, the Court of Appeal has emphasised that it is only in the most
The Court of Appeal has held in J P Whitter (Waterwell Engineers) Limited v The Commissioners for Her Majesty's Revenue and Customs 2016 EWCA
The Supreme Court has granted judicial review of a decision by Her Majesty's Revenue and Customs ("HMRC") to reveal confidential taxpayer information
In R (Biffa Waste Services Limited) v the Commissioners for HMRC 2016 EWHC 1444 (Admin), the claimant company ("Biffa") challenged HMRC's
The High Court has ruled that Her Majesty's Revenue and Customs ("HMRC") did not act in breach of confidentiality provisions in disclosing
This case relates to an administrative law challenge, by a member of the public, to a proposed compromise between HMRC and taxpayers (Goldman Sachs
In accordance with the highly prescriptive provisions in the VAT legislation, a company may be in default of a liability to pay VAT if HMRC does not
On an appeal by a taxpayer against the conclusions set out in a closure notice, HMRC may only raise and rely on grounds in support of its conclusions which relate to the subject matter of the enquiry (as determined by the First-tier Tribunal).
In Oxfam v HM Revenue & Customs 2009 EWHC 3078 (Ch) the Court (Sales J) held that the statutory jurisdiction of the VAT & Duties Tribunal (the Tribunal) could extend to public law issues, such that it was not necessary for Oxfam to bring separate judicial review proceedings to raise a challenge based on substantive legitimate expectation.