Upper Tribunal directs reference to CJEU in Fisher v HMRC
Rory Mullan, Harriet Brown & Oliver Marre

Rory Mullan and Harriet Brown of Old Square Tax Chambers,  represented the taxpayers at a recent hearing to postpone the Fishers’ appeals pending the determination of the CJEU in the Gibraltar Betting and Gaming Association Limited v (1) Commissioners for Her Majesty’s Revenue and Customs, and (2) Her Majesty’s Treasury (Case C-591/15). In addition to granting the Fishers’ application, the Upper Tribunal decided to make a reference to the CJEU on the question of the operation of EU law as between the UK and Gibraltar to address the “possible lacuna in the existing reference”.

The reference will be limited to that issue and will not address the question of the compatibility of the transfer of assets abroad code and EU law.

Oliver Marre represented Her Majesty’s Government of Gibraltar, intervening as an Interested Party.

[Posted: 04 February 2016]