The difficulties faced by taxpayers in bringing judicial review claims is highlighted in two recent cases. The High Court’s judicial review in Dickinson considered HMRC’s decision to issue an APN, even though HMRC had expressly promised not to enforce payment pending the resolution of the disputes. The Court of Appeal in Hely-Hutchinson considered whether HMRC could abandon its position in its published guidance on Mansworth v Jelley. The corporate residence test is examined by the FTT in the Development Securities case, a useful reminder that simply going through the motions of having offshore board meetings is not in itself enough to achieve non-UK residence. The Upper Tribunal rules in McQuillan that zero dividend redeemable shares are ordinary share capital as defined in ITA 2007 s 989.