Zeeman and Murphy v HMRC (High Court)
Appearing in the High Court with Robert Venables QC on behalf of the taxpayer in a claim for judicial review of the controversial 2019 loan charges introduced by Finance (No2) Act 2017.
Embiricos v HMRC [2019] TC/2018/03753
Successfully appearing with James Kessler QC before the The First Tier Tribunal, which decided in favour of the taxpayer in the first decision to examine the scope of the Partial Closure Notice regime introduced by Finance (No2) Act 2017.
In a ruling that could have wide application in the enquiry process, Judge Robin Vos accepted the taxpayer’s submissions that the Court of Appeal decision in R (Archer) v HMRC [2017] EWCA Civ 1962 did not apply to partial closure notices, and that a partial closure notice in respect of the taxpayer’s domicile could be issued despite HMRC not yet knowing the amount of tax that was due as a result of their decision on the domicile issue.
Michael Brown v HMRC TC/2018/07808
In an appeal to the First Tier Tribunal against an assessment in respect of SDLT planning, Ross successfully defeated both the Revenue’s claim that the appeal was 4 years out of time, and their assertion that because the same planning had already been defeated in Geering v Revenue and Customs Commissioners [2018] UKFTT 233 (TC) the taxpayer’s case was unarguable.
Golamreza Qolaminejite (aka Anthony Cooper) v HMRC TC/2017/03158
Ross has successfully argued for permission to appeal to the Upper Tribunal on all 5 issues which went against the taxpayer, on grounds including that the standard of proof was incorrectly applied and that the Revenue are not permitted to bring contradictory cases against taxpayers in respect of the same transaction. A hearing is yet to be listed.