Webster v HMRC: Isn’t it ironic?

Like many tax professionals part of my lunchtime routine is to look at the recent decisions lists on bailii.org. (If you have not come across the British and Irish Legal Information Institute website then I thoroughly recommend having a look around. I can’t fathom the search function but it has all of the UK’s published tax cases.)

Generally I start with the obvious lists such as the Supreme Court Court of Appeal Upper Tribunal (Tax) and First-tier Tribunal (Tax) but it is also worth casting your eye over some of the other lists. These include the administrative list chancery list and in this case the King’s Bench as you never know what you might see when it may be relevant and when it is just plain interesting.

The case of Webster v CRC [2024]...