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Murphy & anr v Commissioners for HMRC WTLR(w) 2023-07
WTLR Issue: Web Only
1. HUGH MURPHY
2. WINIFRED LINNETT
V
THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS
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 …
Counsel Details
William Massey KC and Ben Elliott (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, email clerks@pumptax.com), instructed by Howes Percival LLP (Nene House, 4 Rushmills, Northampton NN4 7YB, tel 01604230400) for the appellants.
Aparna Nathan KC (Devereux Chambers, Devereux Court, London WC2R 3JH, tel 020 7353 7534, email clerks@devchambers.co.uk) and Ishaani Shrivastava, instructed by General Counsel and Solicitor to HM Revenue and Customs (HM Revenue and Customs Solicitor’s Office, 14 Westfield Avenue, Stratford, London E20 1HZ) for the respondents.
Cases Referenced
Cases in bold have further reading - click to view related articles.
- First Secretary of State v Sainsbury’s Supermarkets Ltd [2005] EWCA Civ 520
- Inland Revenue Comrs v National Federation of Self-employed and Small Businesses Ltd [1982] AC 617
- Paponette v Attorney General of Trinidad and Tobago [2010] UKPC 32
- R (Accenture Services Ltd) v Revenue and Customs Commissioners [2009] EWHC 857 (Admin); [2009] STC 1503
- R (Association of British Civilian Internees: Far East Region) v Secretary of State for Defence [2003] EWCA Civ 473; [2003] QB 1397
- R (Davies) Revenue and Customs Commissioners [2011] UKSC 47; [2011] 1 WLR 2625
- R (Ellis) v Secretary of State for the Home Department [2020] UKUT 82 (IAC)
- R (Greenwich Property Ltd) v Customs and Excise Commissioners [2001] EWHC Admin 230; [2001] STC 618
- R v HM Commissioners of Inland Revenue ex p Wilkinson [2005] UKHL 30
- R v Inland Revenue Comrs, Ex p MFK Underwriting Agents Ltd [1990] 1 WLR 1545
Legislation Referenced
- Finance Act 1973
- Finance Act 1973, s16-18
- Income and Corporation Taxes Act 1988
- Income and Corporation Taxes Act 1988, s686-687, 809
- Income Tax Act 2007
- Income Tax Act 2007, ss493-498