The Quick Guide to Legitimate Expectation in Tax Cases

16 Jan 2018

The case law on legitimate expectation is wide-ranging and often complex, making it time-consuming to get to grips with the key guiding principles. This guide summarizes the key points to look out for when considering the circumstances in which a taxpayer may rely upon a representation made by HMRC, either in a publication or in a direct communication with the taxpayer. All cases necessarily turn on their own facts but it is hoped that this guide will be a helpful starting point.

To read full article please click here.

The comments made in this article are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.