Case report: application for De Silva judicial review dismissed

In De Silva & Anor, R (on the application of) v HM Revenue and Customs [2016] EWCA Civ 40, the Court of Appeal upheld the Upper Tribunal decision, of R (on the application of De Silva) v R & C Commrs [2014] UKUT 0170.

Mr De Silva and Mr Dokelman (the appellants) applied for judicial review of HMRC’s decision to reduce their claims for relief for film partnership losses.

The appellants contended that their claims for carry back relief were not claims made in a personal tax return under the Taxes Management Act 1970 (TMA 1970), s8, but were instead ‘stand-alone’ claims for relief which could only be challenged under TMA 1970, Sch 1A.

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