R (on the application of De Silva and another) (Appellants) v Commissioners for Her Majesty's Revenue and Customs) (Respondent)
Case ID: UKSC 2016/0053
Whether HMRC was entitled to enquire into the appellants' claims for loss relief otherwise than by opening an enquiry under Schedule 1A of the Taxes Management Act 1970, which is subject to a time limit that had elapsed prior to the date of the enquiry.
Mr De Silva and Mr Dokelman (the "appellants") made claims in various tax years between 1998 and 2003 to carry back losses incurred as partners of various partnerships and set off these losses against their income tax liabilities. HMRC (the respondent in this appeal) disputed the quantum of the losses incurred by the partnerships. The partnerships concluded a settlement agreement with HMRC concerning such losses. Following this settlement, HMRC informed the appellants that their share of the partnership losses had been reduced. The appellants sought judicial review of these decisions to reduce their partnership losses. Sales J in the Upper Tribunal (Tax and Chancery Chamber) ruled that the decisions should not be quashed. The Court of Appeal dismissed the appeal.
- Jorge Manuel De Silva
- Bernard Alec Dokelman
Commissioners for Her Majesty's Revenue and Customs
Cotter Solutions Ltd
Lord Neuberger, Lord Reed, Lord Carnwath, Lord Hughes, Lord Hodge
Hearing start date
22 Jun 2017
Hearing finish date
22 Jun 2017
|22 Jun 2017||Morning session||Afternoon session|