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The difficulties faced by taxpayers in bringing judicial review claims is highlighted in two recent cases: the High Court in Dickinson considered judicial review of HMRC’s decision to issue an Accelerated Payment Notice even though HMRC had expressly promised not to enforce payment pending the resolution of the disputes; the Court of Appeal in Hely Hutchinson considered whether HMRC could resile from its published guidance on Mansworth –v- Jelley. The corporate residence test is examined by the FTT in the Development Securities case, a useful reminder that simply going through the motions of having offshore board meetings is not of itself enough to achieve non-UK residence. The Upper Tribunal ruled in McQuillan that zero dividend redeemable shares are ordinary share capital as defined in ITA 2007, s989.
This article was first published in the 15 September 2017 edition of Tax Journal