Some of Rory’s recent and significant cases include:
Hoey v HMRC  EWCA Civ 656 (Court of Appeal) – taxation contractor loan arrangements – PAYE liability – judicial review HMRC discretion to transfer PAYE liability from end user to contractor – appeal from UT – jurisdiction of the FTT to consider PAYE credits – application of TOAA code to the arrangements – payments wholly and exclusively for the purposes of a trade.
Willmott Dixon Holdings Ltd v HMRC  UKFTT 6 (TC) (TC08359) NICs – Payments of car allowances to employees for making a private vehicle available for business use – earnings? – yes so subject to NICs – does the disregard in paragraph 7A of Part VIII of Schedule 3 to the Social Security (Contribution) Regulations 2001 (the Regulations) apply? – Qualifying Amounts – must the Qualifying Amounts be Relevant Motoring Expenditure – yes – were the cash amounts Relevant Motoring Expenditure? – yes – Laing v O’Rourke considered – do the disregards in paragraphs 3 and 9 of Part VIII of Schedule 3 to the Regulations apply? – no – appeal allowed to the extent of the agreed Qualifying Amounts.
A D Bly Groundworks and Civil Engineering Ltd & CHR Travel Ltd v HMRC  UKFTT 445 (TC) Corporation Tax – whether expense not wholly and exclusively for purposes of trade and disallowed by s54 Corporation Tax Act 2009 – yes – whether s1290 Corporation Tax Act 2009 excluding deductions for expenses in respect of employee benefit contributions applicable – no
Redmount Trust Company Ltd v HMRC  UKFTT 0443 (TC) STAMP DUTY LAND TAX – sub-sale relief – s45(3) FA2003 – retrospective amendment to s45(1A) by s 194 FA 2013 – whether the scheme effective pre-amendment for the original contract to be disregarded to render the return ‘voluntary’ – whether valid enquiry opened – whether the closure notice invalid consequent on a return being ‘voluntary’ – whether closure notice in any event subject to a four-year time limit – s 75A FA 2003 anti-avoidance provisions – whether discovery assessment valid and within the time limit
HMRC v Fisher  EWCA Civ 1438 – appeal concerning the transfer of assets abroad code: tax avoidance; motive defence; quasi transferors; incompatibility with EU law – Status of Gibraltar under EU law – discovery assessments.
Clamp & Anor, R (On the Application Of) v HMRC  EWHC 2360 (Admin) – judicial review – HMRC’s power to agree tax treatment in light of Loan Charge Review.
Hoey v Revenue and Customs Commissioners –  STC 792 (Upper Tribunal) – taxation of contractor loan arrangements – jurisdiction of tribunal to address PAYE credits – discretion of HMRC to remove PAYE credits – payments wholly and exclusively for the purposes of a trade – transfer of assets abroad – application of EU law
Butt v HMRC  EWCA Civ 554 (Court of Appeal) – appeal on the issue of whether a VAT penalty imposed by reference to disallowed input tax breaches the principle of certainty in criminal law embodied in Article 7 ECHR
R (Jimenez) v FTT & HMRC  EWHC Civ 51 (Court of Appeal) – appeal by HMRC on the issue of whether a notice issued under Schedule 36 FA 2008 could be issued extra-territorially, regard being had to principles of international law
Case C-192/16 Fisher v HMRC (CJEU) – reference to the CJEU from the Upper Tribunal on the application of freedom of establishment and free movement of capital as between the UK and Gibraltar
Routier v HMRC  EWCA Civ 1584 (Court of Appeal) – Status of Jersey in EU law – meaning of charity in section 23 IHTA 1984 – EU law compliant construction of section 23 IHTA 1984
HMRC v Hely-Hutchinson  EWCA Civ 1075 (Court of Appeal) – appeal by HMRC on the question of whether taxpayer had an enforceable legitimate expectation that HMRC would apply published guidance to transactions which pre-dated that guidance
HMRC v Apollo Fuels Ltd  EWCA Civ 157 (Court of Appeal) – can a benefit in kind charge arisein respect of provision of a car to an employee under a lease on arms’ length terms
Revenue and Customs Comrs v PA Holdings Ltd  EWCA Civ 1414 (Court of Appeal) – Treatment of dividends paid to employee shareholders in respect of restricted shares for income tax and NIC purposes
Greenalls Management Ltd v. Commissioners of Customs and Excise  UKHL 34,  1 WLR 1754 (House of Lords) – liability to excise duty of innocent warehousekeeper on diversion of goods
Howell v Trippier  STC 1245 (Court of Appeal) – income tax liability of trustees of a discretionary settlement in receipt of stock dividends