Update on recent cases

Employment Tax Inheritance tax and trusts Large Corporate OMB Personal tax

developments in cases Keith Gordon has covered

Keith Gordon looks at new developments in cases he has covered in Tax Adviser

Case	Issue of Tax Adviser	Subsequent Developments
PML Accounting Ltd v HMRC	December 2015	A subsequent judicial review has suggested that the FTT was wrong to allow a challenge to an appealable information notice in the course of a penalty appeal.
Raftopoulou v HMRC	January 2016	The Court of Appeal has since overturned the decision.
R (oao Hely-Hutchinson) v HMRC	February 2016	The Court of Appeal has since overturned the decision.
Executor of Lady Diana Hood v HMRC	April 2016	Decision upheld by Upper Tribunal and Court of Appeal.
BPP Holdings Ltd v HMRC	May 2016	Decision upheld by Supreme Court.
Revell v HMRC	June 2016	Current Finance Bill proposes to legislate for this.
McQuillan v HMRC	August 2016	The Upper Tribunal has since overturned the decision.
Tottenham Hotspur Ltd v HMRC	September 2016	Decision upheld by Upper Tribunal.
JP Whitter (Waterwell Engineers) Ltd v HMRC	April 2017	Decision upheld by Supreme Court.
U v J	August 2017	High Court overturned the decision (as Kelly v Pyres).
R (oao Aozora GMAC Investment Ltd) v HMRC	January 2018	Court of Appeal to hear taxpayer’s appeal in March 2019.
Goldsmith v HMRC	April 2018	Upper Tribunal to hear HMRC’s appeal in July 2019.
Tooth v HMRC	May 2018	Court of Appeal to hear HMRC’s appeal in April 2019.
Tinkler v HMRC	June 2018	Court of Appeal to hear taxpayer’s appeal in July 2019.
R (oao Carlton) v HMRC	July 2018	Court of Appeal to hear taxpayer’s appeal in June 2019.
Dundas Heritable Ltd v HMRC	September 2018	Court of Appeal to hear HMRC’s appeal in June 2019.
Professional Game Match Officials Ltd	November 2018	Upper Tribunal to hear HMRC’s appeal – date not fixed.

About the author

Keith Gordon

Keith M Gordon MA(Oxon), FCA CTA (Fellow) is a barrister, chartered accountant and tax adviser and was the winner in the Chartered Tax Adviser of the Year category at the 2009 Taxation awards. He was also awarded Tax Writer of the Year at the 2013 Taxation awards. He provides litigation support and advises on tax and related matters to accountants, tax advisers and lawyers. Keith practises from Temple Tax Chambers.