For the tax system to function efficiently, it is necessary for the tax authority to provide advice to taxpayers. What is the consequence however where the advice is predicated on an error of law, and HMRC then later seeks to correct this error? That is precisely the question that came before the Court of Appeal in HMRC v Hely-Hutchinson [2017] EWCA Civ 1075; [2017] S.T.C. 2048. The judgment underlines the difficulties that taxpayers will face when seeking to rely upon HMRC assurances and when seeking to invoke the doctrine of legitimate expectations generally. The specific facts of the case might however be viewed as limiting the scope of the judgment.

中文翻译：

---

合法期望和HMRC建议

为了使税收系统有效运行，税务机关有必要向纳税人提供建议。但是，如果建议是基于法律错误，而HMRC随后又试图纠正该错误，后果是什么？这正是上诉法院在HMRC诉Hely-Hutchinson [2017] EWCA Civ 1075一案中提出的问题；[2017] STC2048。该判决强调了纳税人在寻求依赖于HMRC保证以及寻求援引一般合理期望原则时将面临的困难。但是，该案的具体事实可能被视为限制了判决的范围。