1 February 2019
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. |