The Queen (on the Application of James Ironmonger Derry) v The Commissioners for HM Revenue and Customs: [2015] UKUT 0416 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 28 July 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 28 July 2015

Read the full decision in The Queen (on the Application of James Ironmonger Derry) v The Commissioners for HM Revenue and Customs: [2015] UKUT 0416 (TCC).

Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure.

Published 1 December 2016