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Regina v Dimsey: HL 11 Oct 2001

The defendant provided financial services, including the provision of offshore companies for a co-defendant. They were used to secrete assets abroad. Misleading information was provided to the revenue by the applicant and others. They were charged with conspiracy. Only one charge remained effective, but it was argued that since, under s 739(2) that income was … Continue reading Regina v Dimsey: HL 11 Oct 2001

Regina v Dimsey; Regina v Allen: CA 14 Jul 1999

A deeming section could create a taxation liability, even where the liability appeared to be duplicated. The clause under which the foreign income of a company came to be chargeable did not affect the existing liability to pay tax on the sums so charged, and charges of conspiracy to cheat the public revenue stood by … Continue reading Regina v Dimsey; Regina v Allen: CA 14 Jul 1999

Inland Revenue Commissioners v Willoughby: HL 16 Jul 1997

Rules which disallowed exemption from tax for the transfer of assets abroad in order to avoid income tax do not apply where the taxpayer is not ordinarily resident here. Citations: Times 16-Jul-1997, Gazette 23-Jul-1997, [1997] STC 995, [1997] UKHL TC – 70 – 57, [1997] UKHL 29, [1997] 1 WLR 1071 Links: House of Lords, … Continue reading Inland Revenue Commissioners v Willoughby: HL 16 Jul 1997

Inland Revenue Commissioners v Botnar: CA 6 Jul 1999

A taxpayer had transferred shares into an off-shore trust which was prohibited from benefiting himself or his wife. The trust however contained two powers, one to transfer any assets to any other trust, with no specification of possible beneficiaries, and a second power to obtain and act upon any counsel’s opinion upon any matter relating … Continue reading Inland Revenue Commissioners v Botnar: CA 6 Jul 1999

Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

FTTTx Income Tax – Anti-avoidance – transfer of assets abroad code – s739 ICTA 1988 – appellants were shareholders in UK bookmaker which transferred its telebetting business to Gibraltar – purpose of avoiding betting duty found but not corporation tax or other income tax Relevance and compatibility of EU freedom of establishment and free movement … Continue reading Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

Anson v Revenue and Customs: SC 1 Jul 2015

Interpretation of Double Taxation Agreements This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not domiciled here. He was liable to UK … Continue reading Anson v Revenue and Customs: SC 1 Jul 2015