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Care should be taken when relying on HMRC’s published guidance, warns JONATHAN LEVY
KEY POINTS
- Could the IR20 guidance be relied on?
- Impact of HMRC’s settled practice.
- Statements must be unequivocal.
- Obtain an advance ruling.
The Supreme Court by a majority of four to one has dismissed both appeals in the jointly heard judicial review cases of R (Davies and another) v HMRC; R (Gaines-Cooper) v HMRC [2011] UKSC 47 on 19 October 2011.
These were appeals against an earlier decision by the Court of Appeal to refuse applications for judicial review in relation to HMRC’s interpretation of what was IR20 ‘Guidance on residence’.
The judgment
The lead judgment was given by Lord Wilson who began by setting out the facts of the two cases. Mr Davies had challenged HMRC’s finding that he had been...
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