GSTS Pathology LLP: When do legitimate expectations end?

On 22 April 2013 Mr Justice Leggatt gave an oral judgment on an application for interim relief made by the claimants in R (on the application of GSTS Pathology LLP & Others) v HMRC [2013] EWHC 1823 (Admin) accepting that a taxpayer’s legitimate expectation of a particular tax treatment may extend into the future (albeit for a defined period) and was not limited to a prohibition on collecting tax for the past.

When does a legitimate expectation arise?

The taxpayer seeking a ruling from HMRC as to the application of the law to his particular case will have a substantive legitimate expectation to be taxed according to that ruling provided that he is able...