England and Wales Case Law

Thomas Holdings Limited & Ors, R (on the application of) v The Commissioners for HMRC

HMRC's guidance and correspondence regarding AMLD treatment of disputed machines was ambiguous and lacked clarity; no clear, unequivocal ruling was given to claimants; claimants failed to seek specific clarification; HMRC's decisions to refuse remission under misdirection and misunderstanding ESCs were rational and lawful.

Source excerpt

• Extra-statutory concessions
• Legitimate expectation
• Vat
• Amusement machine licence duty
• Gaming machine classification
• Judicial review

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Thomas Holdings Ltd & Ors, R (On the Application Of) v Commissioners for His Majesty's Revenue and Customs

Thomas Holdings Ltd & Ors, R (On the Application Of) v Commissioners for His Majesty's Revenue and Customs [2025] EWHC 1660 (Admin) (08 July 2025)

The High Court dismissed a judicial review challenge to HMRC’s refusal to apply extra-statutory concessions to AMLD assessments on disputed gaming machines.

• Amusement machine licence duty
• Extra-statutory concessions
• Gaming machines
• Vat liability
• Legitimate expectation
• Public law

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Hugh Murphy & Anor. v The Commissioners for HMRC

ESC B18 (1999) does not impose a six-year income limit on credit claims by UK beneficiaries of non-resident trusts; the concession is not ambiguous or qualified in this respect, and the relevant conditions are those expressly stated in the section relating to UK beneficiaries of non-resident trusts.

Source excerpt

• Extra-statutory concessions
• Trust taxation
• Legitimate expectation
• Interpretation of administrative policy

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Murphy & Anor v Revenue And Customs

Murphy & Anor v Revenue And Customs [2023] EWCA Civ 497 (15 May 2023)

The Court of Appeal held that ESC B18(1999) does not impose a six-year limit on credit claims by UK beneficiaries of non-resident trusts.

• Extra-statutory concessions
• Trust taxation
• Legitimate expectation
• Interpretation of hmrc policy
• Tax-law
• Trust-taxation

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First Alternative Medical Staffing Ltd & Anor v Revenue And Customs (Rev1)

First Alternative Medical Staffing Ltd & Anor v Revenue And Customs (Rev1) [2022] EWCA Civ 249 (04 March 2022)

The Court of Appeal held that HMRC’s nursing agencies concession could not be applied retrospectively to exempt past VAT supplies.

• Vat
• Extra-statutory concessions
• Legitimate expectation
• Retrospective application
• Judicial review
• Extra-statutory-concessions

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First Alternative Medical Staffing Ltd v The Commissioners of HMRC

The Court of Appeal held that HMRC’s Nursing Agencies Concession could not be applied retrospectively to exempt past VAT supplies by nursing agencies.

• Vat
• Extra-statutory concessions
• Legitimate expectation
• Retrospective application
• Eu law principles
• Extra-statutory-concessions

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Murphy & Anor v Revenue And Customs

Murphy & Anor v Revenue And Customs [2021] EWHC 1914 (Admin) (13 July 2021)

The High Court held that ESC B18 on its proper construction imposed a 6-year limit on tax credit claims by UK beneficiaries of non-UK resident trusts.

• Extra-statutory concessions
• Tax credits for trust beneficiaries
• Interpretation of hmrc policy
• Legitimate expectation
• Judicial review of hmrc decisions
• Extra-statutory-concessions

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ELS Group Ltd, R (on the application of) v HM Revenue and Customs

The Court of Appeal held that VAT concession BB10/04 could not be applied retrospectively, and ELS had not made a timely election to be taxed as an agent.

• Vat
• Extra-statutory concessions
• Employment bureaux
• Judicial review
• Retrospective application of tax concessions
• Extra-statutory-concessions

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ELS Group Ltd, R (on the application of) v HM Revenue and Customs

ELS Group Ltd, R (on the application of) v HM Revenue and Customs [2016] EWCA Civ 663 (05 July 2016)

Court of Appeal held that the BB10/04 VAT concession was prospective only and could not be applied retrospectively. ELS’s appeal was dismissed.

• Vat
• Extra-statutory concessions
• Employment bureaux
• Retrospective application
• Agency vs principal status
• Extra-statutory-concession

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Silicon Graphics Finance SA v HM Revenue & Customs

Judicial review of HMRC’s refusal to repay VAT failed because the overpayment was not a “simple duplication of output tax” within the concession.

• Value added tax
• Judicial review
• Statutory interpretation
• Extra-statutory concessions
• Value-added-tax
• Judicial-review

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