Income Tax Act 2007 – Law Journals

Murphy & anr v Commissioners for HMRC WTLR(w) 2023-07

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JUDGMENT LORD JUSTICE NEWEY: [1] This appeal raises an issue as to the construction of an extra-statutory concession, ESC B18, issued by the respondents, HM Revenue and Customs (‘HMRC’). Among other things, ESC B18 can enable a UK resident beneficiary of a non-resident trust to claim credit for UK income tax which the trustees of …

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HMRC v Fisher & ors WTLR(w) 2021-14

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JUDGMENT NEWEY LJ: [1] Over the years, the Fisher family built up a betting business which, from 1988, was run through a company, Stan James (Abingdon) Limited (‘SJA’). In 2000, SJA sold much of its business to Stan James Gibraltar Limited (‘SJG’). The present appeal concerns assessments to tax made on Stephen Fisher, his wife …

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Routier & anr v HMRC [2020] WTLR 281

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JUDGMENT REED LJ AND LLOYD-JONES LJ: (with whom Hale LJ, Carnwath LJ and Hodge LJ agree): [1] The appellants in this case are the executors of Mrs Beryl Coulter, who died in Jersey on 9 October 2007, leaving her residuary estate on trust for purposes which are agreed to be exclusively charitable under English law. The appellants were appointed under Mrs Coulter’s will as the …

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Routier & anr v HMRC Neutral citation: [2014] EWHC 3010 (Ch)

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Rose J

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