Administration and appeals: Retrospective legislation
In R (oao Shiner) v HMRC (CA – 26 May) an individual (S) who was resident in the UK had established a settlement in 2005 aimed at taking advantage of what he perceived as a loophole in the UK/Isle of Man Double Taxation Agreement. Subsequently Parliament enacted FA 2008 s 58 with retrospective effect. S applied for judicial review contending that s 58 was incompatible with Article 56EC of the EC Treaty. The QB rejected the claim and S appealed to the CA. Waller LJ observed that the CA was due to hear a similar appeal against the QB decision in R (oao Huitson) v HMRC QB [2010] EWHC 97 (Admin). He held that the two cases should be heard together.
Why it matters: The decision in R (oao Huitson) was summarised in Tax Journal Issue 1015....
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Administration and appeals: Retrospective legislation
In R (oao Shiner) v HMRC (CA – 26 May) an individual (S) who was resident in the UK had established a settlement in 2005 aimed at taking advantage of what he perceived as a loophole in the UK/Isle of Man Double Taxation Agreement. Subsequently Parliament enacted FA 2008 s 58 with retrospective effect. S applied for judicial review contending that s 58 was incompatible with Article 56EC of the EC Treaty. The QB rejected the claim and S appealed to the CA. Waller LJ observed that the CA was due to hear a similar appeal against the QB decision in R (oao Huitson) v HMRC QB [2010] EWHC 97 (Admin). He held that the two cases should be heard together.
Why it matters: The decision in R (oao Huitson) was summarised in Tax Journal Issue 1015....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
