The Upper Tribunal’s decision in R (oao) Rettig Heating Group UK Ltd (in liquidation) v HMRC [2025] UKUT 143 (TCC) siding with HMRC’s narrow interpretation of ‘reasons beyond a company’s control’ for Statement of Practice SP 5/01 purposes imposes a requirement of extraordinary foresight on taxpayers who are expected to anticipate exactly how any challenge to the lawfulness of legislative provisions will ultimately be resolved by the courts many years into the future in order to have made the correct consequential claims to address any...
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The Upper Tribunal’s decision in R (oao) Rettig Heating Group UK Ltd (in liquidation) v HMRC [2025] UKUT 143 (TCC) siding with HMRC’s narrow interpretation of ‘reasons beyond a company’s control’ for Statement of Practice SP 5/01 purposes imposes a requirement of extraordinary foresight on taxpayers who are expected to anticipate exactly how any challenge to the lawfulness of legislative provisions will ultimately be resolved by the courts many years into the future in order to have made the correct consequential claims to address any...
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