Scott, R (On the Application Of) v Revenue & Customs

Scott, R (On the Application Of) v Revenue & Customs

There was no clear, unambiguous representation by HMRC sufficient to found a legitimate expectation; computational information in tax software does not meet the required standard. Therefore, permission to apply for judicial review is refused.

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, Judicial Review, Capital Gains Tax, Tax Computation Software, Abuse of Power
Tax Law Administrative Law Legitimate Expectation Judicial Review Capital Gains Tax Tax Computation Software Abuse of Power

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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 for the taxpayer
  2. 2 Whether HMRC's actions constituted an abuse of power in reopening tax calculations

Ratio Decidendi

There was no clear, unambiguous representation by HMRC sufficient to found a legitimate expectation; computational information in tax software does not meet the required standard. Therefore, permission to apply for judicial review is refused.

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