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Shiner and Another, Regina (on The Application of) v HM Revenue and Customs: CA 26 May 2010

The taxpayers challenged decisions by the Revenue to apply section 858 of the 2005 Act so as to tax income earned as UK residents but as partners in an isle of Man partnership. Held: The claim should be reconstituted as a claim for judicial review and heard together with the appeal in Huitson. [2010] EWCA … Continue reading Shiner and Another, Regina (on The Application of) v HM Revenue and Customs: CA 26 May 2010