Rajab Zafari, R (on the application of) v The Commissioners for HMRC

Rajab Zafari, R (on the application of) v The Commissioners for HMRC

The correspondence from HMRC, specifically the letter of 30 September 2022, did not amount to a clear, unambiguous representation that the amended returns would be accepted. Therefore, no legitimate expectation arose, and it was not unfair for HMRC to refuse the late amendments. Even if such a representation had been made, HMRC had the legal power to accept late returns, but the facts did not justify intervention.

Parties
Claimant: Rajab Zafari; Defendants: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
28 November 2024
Procedural Posture
Judicial Review / Final Judgment After Substantive Hearing
Outcome
Claim dismissed
Legal Topics
Legitimate Expectation, Judicial Review, Tax Returns, Statutory Time Limits, Administrative Discretion
Public Law Tax Law Legitimate Expectation Judicial Review Tax Returns Statutory Time Limits Administrative Discretion

Case Brief

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Parties

Rajab Zafari

Claimant

The Commissioners for His Majesty’s Revenue and Customs

Defendants

Procedural Posture

Judicial Review / Final Judgment After Substantive Hearing

Legal Issues

  1. 1 Whether HMRC's correspondence gave rise to a legitimate expectation that late amended tax returns would be accepted
  2. 2 Whether HMRC had the legal power to accept amended tax returns outside the statutory 12-month period
  3. 3 Whether fairness or procedural grounds precluded HMRC from refusing the amended returns

Ratio Decidendi

The correspondence from HMRC, specifically the letter of 30 September 2022, did not amount to a clear, unambiguous representation that the amended returns would be accepted. Therefore, no legitimate expectation arose, and it was not unfair for HMRC to refuse the late amendments. Even if such a representation had been made, HMRC had the legal power to accept late returns, but the facts did not justify intervention.

Court Disposition

Claim dismissed