Sam Chandler successfully represents HMRC in the case of Struan Marshall v HMRC

Sam Chandler successfully represents HMRC in the case of Struan Marshall v HMRC [2019] EWHC 3226, involving an application by HMRC to strike out a taxpayer’s claim on the basis that it constituted an abuse of process under CPR r. 3.4(2)(b). The claimant, who was a participant in the well-known Ingenious film scheme, sought a declaration in respect of various provisions in the Taxes Management Act 1970, the purpose of which was to prevent HMRC from disallowing the substantial tax losses he had claimed in his return. The claim, which was held by the Court to be a matter of pure public law, was accordingly struck out on the basis of the “exclusivity principle” in O’Reilly v Mackman [1983] UKHL 1.