Can a taxpayer rely on something HMRC has told him or her, or on guidance given by HMRC to the general public? Can HMRC retrospectively change its mind? The short answers to those questions are “yes” and “no” respectively, provided that the taxpayer has “legitimate expectations” and it would be unfair of HMRC not to let those expectations be fulfilled.

In this talk David Small (Advocate, Arnot Manderson) and David Welsh (Devil) will consider will review the leading case law about “legitimate expectations” and consider taxpayers’ prospects of reliance on factors from HMRC practice, telephone advice to technical manuals and Acts of Parliament.

Registration will commence at 12.30pm with the seminar starting at 1pm.  It has been accredited by the Faculty of Advocates as contributing 1 hour CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession. For full details please visit: www.terrafirmachambers.com/seminars.html

There is no charge for attendance, however booking is necessary - to reserve a space at this event please email: seminars@terrafirmachambers.com