Knibbs & Ors v Revenue And Customs [2019] EWCA Civ 1719 (17 October 2019)

Knibbs & Ors v Revenue And Customs [2019] EWCA Civ 1719 (17 October 2019)

Civil proceedings challenging HMRC's refusal to give effect to carry-back loss relief claims are an abuse of process where statutory appeal or judicial review is available. The statutory scheme requires such claims to be included in the Year 2 return and allows HMRC to enquire into them under section 9A TMA. The Supreme Court's decision in De Silva is binding and applies to both pre- and post-2007/08 claims; ITA 2007 did not materially alter the relevant legal framework. Accordingly, the High Court proceedings were correctly struck out, and the judicial review application was properly refused.

Citation
[2019] EWCA Civ 1719
Parties
Appellants: Barry Knibbs & Others; Appellants: The Queen on the application of Robert Astley & Others; Respondents: Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
17 October 2019
Procedural Posture
Civil Appeal and Application for Permission to Appeal (judicial Review) / Court of Appeal Judgment on Appeal From High Court (business and Property Courts, Revenue List, and Administrative Court)
Outcome
Appeal dismissed; application for permission to appeal (judicial review) refused.
Legal Topics
Tax Avoidance Schemes, Carry Back Loss Relief, Self Assessment, Abuse of Process, Jurisdiction of Tax Tribunals, Judicial Review, Statutory Construction
Tax Law Civil Procedure Administrative Law Tax Avoidance Schemes Carry Back Loss Relief Self Assessment Abuse of Process Jurisdiction of Tax Tribunals +2 more

Case Brief

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Parties

Barry Knibbs & Others

Appellants

The Queen on the application of Robert Astley & Others

Appellants

Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Civil Appeal and Application for Permission to Appeal (judicial Review) / Court of Appeal Judgment on Appeal From High Court (business and Property Courts, Revenue List, and Administrative Court)

Legal Issues

  1. 1 Whether High Court civil proceedings challenging HMRC's refusal to give effect to carry-back loss relief claims are an abuse of process where statutory appeal/judicial review is available
  2. 2 Whether HMRC can enquire into carry-back claims under section 9A TMA or only under Schedule 1A
  3. 3 Effect of Supreme Court decisions (Cotter, De Silva, Derry) on post-2007/08 claims under ITA 2007

Ratio Decidendi

Civil proceedings challenging HMRC's refusal to give effect to carry-back loss relief claims are an abuse of process where statutory appeal or judicial review is available. The statutory scheme requires such claims to be included in the Year 2 return and allows HMRC to enquire into them under section 9A TMA. The Supreme Court's decision in De Silva is binding and applies to both pre- and post-2007/08 claims; ITA 2007 did not materially alter the relevant legal framework. Accordingly, the High Court proceedings were correctly struck out, and the judicial review application was properly refused.

Court Disposition

Appeal dismissed; application for permission to appeal (judicial review) refused.

Orders

  • Part 7 proceedings struck out as abuse of process
  • Judicial review application refused