Decided[2021] UKSC 25No win score
R (Haworth) v HMRC
What happens when HMRC uses a penalty-backed notice that pressures a taxpayer to abandon an appeal, but has not reached the level of certainty Parliament required?
The case shows that a regulator can lose on the lawfulness of a coercive procedural notice even when the taxpayer later loses the underlying tax dispute. A remedy and a tax saving are different things.
Open the evidence file →Money status
£8.786m demand affected; no damages award identified
Not a payout. Net recovery is not established and the underlying tax appeal later failed.