Wallace v HMRC

Harriet Brown recently acted for the taxpayer in Wallace v HMRC. The taxpayer had brought a claim against HMRC to recover amounts wrongly paid to HMRC under a mistake of law. HMRC applied to strike out the taxpayer’s claim on the basis that since the introduction of the Taxes Management Act 1970, Schedule 1AB the statute included express words to that effect, that a common law claim was not available to the taxpayer. The judgment can be found here.