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.

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