Judicial review: the Cameron case

In the recent High Court judicial review decision of Ian Cameron & Ors v HMRC [2012] EWHC 1174 (Admin) the taxpayer has won a rare victory made all the more remarkable for the fact that the legitimate expectation which it established was founded on HMRC guidance rather than direct correspondence between HMRC and the taxpayer. Although it was made clear in the Court of Appeal decision in R (on the application of Gaines-Cooper) v HMRC [2010] STC 860 that a legitimate expectation may be founded on guidance published by HMRC it is unusual for a taxpayer to win on...