Joshua Carey in Court of Appeal (Civil Division) Success

Joshua Carey represented HMRC in their appeal from the High Court to the Court of Appeal (Civil Division). He argued the High Court was wrong to find that a narrow duty of care may be imposed on HMRC in the conduct of litigation before the Tax Tribunal. Lewison, Newey and Asplin LJJ deliberated at the conclusion of the hearing before returning to allow HMRC’s appeal with costs. The Court of Appeal indicated that their written reasons would follow.

Joshua Carey accepts instructions on behalf of taxpayers and HMRC in respect of all aspects of tax litigation before the Tax Tribunal and High Court.