03 April 2020

R(various appellants) v HMRC; (Court of Appeal)

This was a judicial review challenging HMRC’s ability to claim back refunds of tax that they had paid to members of a partnership: losses had been claimed in 2004-5 and rebates paid out. HMRC amended the partners’ tax returns following a partnership enquiry in 2016 and sought return of those tax rebates.  It was held that in one of the joined cases HMRC had taken sufficient steps to claim back the money but in the other they had not.

Thomas Chacko acted for the taxpayers, instructed by Bird & Bird.

Please click here to see the decision.