Cards face up? HMRC's approach to the duty of candour | Eversheds Sutherland

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Cards face up? HMRC's approach to the duty of candour

This article was originally published in the 29 November 2024 edition of Tax Journal

December 09, 2024

United Kingdom
United Kingdom
United Kingdom

In a feature article published in Tax Journal, our tax team members Robert Waterson and Rebekka Sandwell discuss two recent UK Upper Tribunal decisions that dealt with applications made in connection with judicial review claims against HM Revenue & Customs, exploring the implications for the duty of candour in judicial review proceedings and highlighting a trend towards a more restrictive interpretation of the duty of candour by HMRC.

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RobertWaterson@eversheds-sutherland.com

Robert Waterson

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United Kingdom

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Rebekka Sandwell

Principal Associate

United Kingdom

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