Case details

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

Case summary


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.

[2016] EWCA Civ 40


  1. Jorge Manuel De Silva
  2. Bernard Alec Dokelman

Commissioners for Her Majesty's Revenue and Customs


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Lord Neuberger, Lord Reed, Lord Carnwath, Lord Hughes, Lord Hodge

Hearing start date

22 Jun 2017

Hearing finish date

22 Jun 2017

Watch hearing
22 Jun 2017 Morning session Afternoon session