Scott, R (On the Application Of) v Revenue & Customs [2015] EWHC 2810 (Admin) (14 August 2015)

Scott, R (On the Application Of) v Revenue & Customs [2015] EWHC 2810 (Admin) (14 August 2015)

There was no clear or unambiguous representation by HMRC that could give rise to a legitimate expectation regarding the applicable rate of capital gains tax. The computational information in the software did not constitute such a representation. Therefore, there was no abuse of power in HMRC reopening the tax calculations.

Citation
[2015] EWHC 2810 (Admin)
Parties
Claimant: Scott; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
14 August 2015
Procedural Posture
Judicial Review / Permission Application
Outcome
Permission to apply for judicial review refused.
Legal Topics
Legitimate Expectation, Capital Gains Tax, Judicial Review, Abuse of Power, Tax Computation Software
Tax Law Administrative Law Legitimate Expectation Capital Gains Tax Judicial Review Abuse of Power Tax Computation Software

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 11 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

Scott

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Judicial Review / Permission Application

Legal Issues

  1. 1 Whether provision of computational information in tax software by HMRC gives rise to a legitimate expectation regarding the applicable rate of capital gains tax
  2. 2 Whether HMRC's actions constituted an abuse of power in reopening tax calculations

Ratio Decidendi

There was no clear or unambiguous representation by HMRC that could give rise to a legitimate expectation regarding the applicable rate of capital gains tax. The computational information in the software did not constitute such a representation. Therefore, there was no abuse of power in HMRC reopening the tax calculations.

Court Disposition

Permission to apply for judicial review refused.

Orders

  • Claimant to pay Defendant's costs assessed at £3,000.
  • Period for appeal extended to seven days after the order is signed.