Webster, Re

Webster, Re

The court lacks jurisdiction to rectify a tax return where Parliament has provided a clear statutory regime for challenging tax assessments, including Gift Aid claims. Even if a tax return were a unilateral instrument, the existence of an exclusive statutory appeal process precludes the exercise of equitable jurisdiction for rectification. The claimant must use the statutory route, and the proceedings are an abuse of process.

Parties
Claimant: Allan Firth Webster; Interested Party: HMRC
Jurisdiction
England and Wales
Judgment Date
25 August 2020
Procedural Posture
Civil (rectification of Tax Return) / Judgment After Disposal Hearing
Outcome
Claim dismissed
Legal Topics
Rectification of Unilateral Instruments, Gift Aid Carry Back Claims, Statutory Tax Appeal Process, Jurisdictional Limits of Equitable Remedies
Equity Tax Law Rectification of Unilateral Instruments Gift Aid Carry Back Claims Statutory Tax Appeal Process Jurisdictional Limits of Equitable Remedies

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Parties

Allan Firth Webster

Claimant

HMRC

Interested Party

Procedural Posture

Civil (rectification of Tax Return) / Judgment After Disposal Hearing

Legal Issues

  1. 1 Whether the court has jurisdiction to rectify a tax return as a unilateral instrument
  2. 2 Whether rectification is available where a statutory tax appeal process exists
  3. 3 Whether an electronic tax return can be rectified

Ratio Decidendi

The court lacks jurisdiction to rectify a tax return where Parliament has provided a clear statutory regime for challenging tax assessments, including Gift Aid claims. Even if a tax return were a unilateral instrument, the existence of an exclusive statutory appeal process precludes the exercise of equitable jurisdiction for rectification. The claimant must use the statutory route, and the proceedings are an abuse of process.

Court Disposition

Claim dismissed