Court quashes Closure Notices based on change in HMRC Guidance

Rory Mullan and Harriet Brown successfully represented the taxpayer, Mr Ralph Hely-Hutchinson in his judicial review of HMRC’s decision to issue closure notices refusing claims for capital losses (R (oao Hely-Hutchinson) v HMRC [2015] EWHC 3261 (Admin)).

The taxpayer had made his claims in consequence of HMRC Guidance issued in 2003 following the decision in Mansworth v Jelley. HMRC later changed their guidance and applied such change retrospectively to persons who, like Mr Hely-Hutchinson, were subject of an enquiry. The Court agreed that the decision to issue closure notices based on the amended guidance was unlawful.

The decision is attached below.

Hely Hutchinson v HMRC

[Posted: 11 November 2015]