In I Shiner and D Sheinman v HMRC [2018] EWCA Civ 31 (23 January 2018) the Court of Appeal struck out a tax appeal on the ground that the issues had already been decided in judicial review proceedings.
Both appellants had entered into tax planning structures to shelter UK income from income tax using an exemption under the UK/Isle of Man double tax treaty. Relying on ITTOIA 2005 s 858 (introduced with retrospective effect by FA 2008 s 58) HMRC had issued closure notices for the tax years 2005/06 2006/07 and 2007/08 on the basis that the claimed exemption no longer applied.
The UT had upheld the FTT’s decision striking out the part of the appeal that contended the legislation was an improper restriction on the European law principle of freedom of movement...
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In I Shiner and D Sheinman v HMRC [2018] EWCA Civ 31 (23 January 2018) the Court of Appeal struck out a tax appeal on the ground that the issues had already been decided in judicial review proceedings.
Both appellants had entered into tax planning structures to shelter UK income from income tax using an exemption under the UK/Isle of Man double tax treaty. Relying on ITTOIA 2005 s 858 (introduced with retrospective effect by FA 2008 s 58) HMRC had issued closure notices for the tax years 2005/06 2006/07 and 2007/08 on the basis that the claimed exemption no longer applied.
The UT had upheld the FTT’s decision striking out the part of the appeal that contended the legislation was an improper restriction on the European law principle of freedom of movement...
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