The Resource A degree of unfairness

A degree of unfairness

Label
A degree of unfairness
Title
A degree of unfairness
Creator
Subject
Language
eng
Summary
This article reports on the taxpayer's victory in a recent judicial review case. On 11 November 2015, the High Court handed down its judgment in The Queen on the Application of Ralph Hely-Hutchinson v HMRC [2015] EWHC 3261 (Admin). The taxpayer sought judicial review of four closure notices in which HMRC rejected his claim for capital losses for 1999, 2000, 2001 and 2002. He asserted a legitimate expectation to claim those losses, having relied on guidance published by HMRC in 2003 which was subsequently withdrawn in 2009. The court held that the taxpayer had a legitimate expectation to loss relief
Citation source
In: Taxation. - Sutton. - Vol. 177 (2016),
http://library.link/vocab/creatorName
Ashley, M
Language note
English
http://library.link/vocab/subjectName
  • case law
  • capital gains tax
  • retroactivity
  • taxpayer rights
Label
A degree of unfairness
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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