On Feb 7th 2018 the High Court passed a decision on a claim, Knibbs & Barrett -vs- HMRC, that has elements that relate to the De Silva case. It is the first decision post De Silva that utilises the De Silva Supreme Court decision.
The Knibbs case related almost entirely to carry back claims and has significant similarities to the De Silva case.
Justice Warren decided in favour of HMRC in the Knibbs case.
LTAG are evaluating that decision to see the impact on repayments made to taxpayers who had carry back claims.