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Clipperton & anr v HMRC WTLR(w) 2021-08
WTLR Issue: Web Only
1. SHARON CLIPPERTON
2. STEVEN LLOYD
V
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
JUDGMENT JUDGE HARRIET MORGAN: [1] The appellants appealed against HMRC’s decision that sums which they received from arrangements set up by a company Winn & Co (Yorkshire) Ltd (‘Winn Yorkshire’), of which they were the sole shareholders and directors, were subject to income tax in the tax year 2011/12. It was not disputed that the …
Counsel Details
Michael Jones QC (Gray’s Inn Tax Chambers, 36 Queen Street, London EC4R 1BN, tel 020 7242 2642, email clerks@taxbar.com) for the appellants.
Aparna Nathan QC (Devereux Chambers, Devereux Court, London WC2R 3JH, tel 020 7353 7534, email clerks@devchambers.co.uk) and Laura Poots (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, email clerks@pumptax.com), instructed by the General Counsel and Solicitor to HM Revenue and Customs (HM Revenue & Customs Solicitor’s Office, South West Wing, Bush House, Strand, London WC2B 4RD) for the respondents.
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Astall v HMRC [2009] EWCA Civ 1010
- Aveling Barford Ltd v Perion Ltd [1989] BCLC 626
- Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51
- Berry v HMRC [2011] UKUT 81 (TCC)
- Brumby (Inspector of Taxes) v Milner [1976] UKHL 7
- Butler v Wildin (1988) 61 TC 666
- Carreras Group Ltd v Stamp Commissioner (Jamaica) [2004] UKPC 16
- Chamberlain v Inland Revenue Commissioners [1943] 2 All ER 200
- Commissioners of Inland Revenue v Leiner [1964] 41 TC 589
- Commissioners of Inland Revenue v Payne (1940) 23 TC 610
- Craven v White [1989] AC 398
- Crossland v Hawkins [1961] Ch 537
- Dale & Others v Inland Revenue Commissions [1953] 2 All ER 671
- Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1
- Furniss v Dawson [1983] UKHL 4
- HMRC v PA Holdings Ltd [2011] EWCA Civ 1414
- Hochstrasser (Inspector of Taxes) v Mayes [1960] A.C. 376
- Inland Revenue Commissioners v McGuckian [1997] UKHL 22
- Inland Revenue v Scottish Provident Institution [2004] UKHL 52
- IRC v Burmah Oil Co Ltd [1982] STC 30
- IRC v Duke of Westminster [1936] AC 1
- Jones v Garnett [2007] WTLR 1229 HL
- MacNiven (HM Inspector of Taxes) v Westmoreland Investments Ltd [2001] UKHL 6
- Revenue & Customs v First Nationwide [2012] EWCA Civ 278
- Rolled Steel Products (Holdings) Ltd v British Steel Corporation [1986] Ch 246
- UBS AG & anor v Revenue and Customs Commissioners [2016] UKSC 13
- WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1
Legislation Referenced
- Income and Corporation Taxes Act 1988
- Income Tax (Trading and Other Income) Act 2005