I have been posting under Child Jackpot Winners concerning one aspect of HMRC psychopathology: intellectual dishonesty. Another such is wishful thinking. This is exemplifed and gloriously rebuked by the FTT in Sally Judges [2022] UKFTT 00077. The redoubtable and indefatigable Mr Tim Good on behalf of David has once again slain the unprincipled Goliath on the subject of top slicing relief.
Paragraphs 64 and 74 are key. Per the latter:“the Tribunal considers that to interpret the pre amendment language by reference to this [explanatory] note is at risk of treating the “wishes and desires” of HMRC about the historic scope of the statutory language as reflecting the will of Parliament.”
Ipse Dixit does not rule OK!
Jack Harper