Update on recent cases

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.