This month HM Revenue & Customs (HMRC) has provided a few updates to while away our time post-Jubilee and I also consider a case that may yet throw a spanner into the works with regards to HMRC\'s recent push to deny taxpayers attempting to claim Mansworth v Jelley losses.

HMRC loses legitimate expectation case

As many ponder the fall-out from HMRC\'s attitude on Mansworth v Jelley losses it is worth considering a recent High Court decision regarding where the lines of \'legitimate expectation\' are drawn in relation to guidance published by HMRC (see Cameron and Others v HMRC [2012] EWHC 1174).