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Pope & Ors v. R & C Commrs., [2012] UKUT 206 (Tax and Chancery Chamber)-- summary under Paragraph 12(1)(c) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(c) The son of the taxpayers (Mr and Mrs Pope), who was the beneficiary of a life insurance policy which he had purchased on his own life, was abducted in Angola by rebels in 1998. ...

Clyde & Co LLP & Anor v Bates Van Winkelhof, [2012] EWCA Civ 1207-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partner in partnership cannot be an employee The claimant, who was a solicitor practising as an equity member of a limited liability partnership, and who was expelled as a member, was found not to be a "worker" entitled to protection under the Employment Rights Act 2010 (UK). ...

Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794-- summary under Consideration Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Consideration consideration for temps included their remuneration The appellants ("Adecco") were employment bureaux supplying clients with temporary staff ("temps") who were not employees of Adecco. ...

Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors, [2016] BTC 10, [2016] EWCA Civ 15-- summary under Subsection 231.2(3) Summary Under Tax Topics- Income Tax Act- Section 231.2- Subsection 231.2(3) third party notices to UK accounting firm and banks did not require them to be given explanation why information required The Australian Tax Office ("ATO") made a request under Art. 27 of the UK-Australia Treaty of HMRC relating to its investigations of an Australian resident ("Gould") and his associates and clients, which suggested to it that a UK accounting firm ("Lubbock Fine") was providing nominee directors and shareholders to UK-incorporated companies to make it appear that their factual residence was outside Australia. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a deemed US resident was not a US treaty resident A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (“LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner. ... In my judgment, this is the correct approach as it takes into account the common feature or similarity of domicile, residence, citizenship etc, in the context of the Convention, ie that they are all criteria providing, in addition to the imposition of a worldwide liability to tax, a “ connection ” or “ attachment ” of a person to the contracting state concerned. Such an interpretation is consistent with Widrig … and Vogel … and Crown Forest which, as [HMRC counsel] submits, when properly understood in context is authority for the proposition that full or worldwide taxation is a necessary feature of the connecting criterion but is not sufficient of itself. ...

Revenue & Customs v Burlington Loan Management DAC, [2024] UKUT 152-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Irishco’s purchasing a UK interest claim from Caymansco at a tax arbitrage price did not have Treaty-reduction as a main purpose BLM was a substantial Irish-resident investment company, which started acquiring proved claims in the administration of Lehman Brothers International (Europe) ("LBIE" – a UK resident) in 2011 and came to own 443 such claims. ... HMRC denied BLM’s refund claim on the basis of Art. 12(5) of that Treaty, which excluded the application of Art. 12 “if it was the main purpose or one of the main purposes of any person concerned with the … assignment … to take advantage of … Article [12].” ... “It was appropriate for the FTT to have had regard to the fact that there were potential purchasers of the SAAD Claim for whom UK WHT would not have been an issue and for whom the UK-Ireland treaty would not have been relevant [e.g., UK purchasers with tax losses] … who were prepared to pay a price higher than 80% of the interest on the SAAD Claim for reasons wholly unconnected to the UK-Ireland treaty” (para. 78). ...

Revenue & Customs v Burlington Loan Management DAC, [2024] UKUT 152-- summary under Article 7(1) Summary Under Tax Topics- Treaties- Multilateral Instrument- Article 7- Article 7(1) accessing Irish-UK treaty dividend-withholding reduction was not abusive given that not a treaty-shopping or conduit transaction BLM was a substantial Irish-resident investment company, which had been acquiring proved claims in the administration of Lehman Brothers International (Europe) ("LBIE" – a UK resident) since 2011. ... HMRC denied BLM’s refund claim on the basis of Art. 12(5) of that Treaty, which excluded the application of Art. 12 “if it was the main purpose or one of the main purposes of any person concerned with the … assignment … to take advantage of … Article [12].” ... “It was appropriate for the FTT to have had regard to the fact that there were potential purchasers of the SAAD Claim for whom UK WHT would not have been an issue and for whom the UK-Ireland treaty would not have been relevant [e.g., UK purchasers with tax losses] … who were prepared to pay a price higher than 80% of the interest on the SAAD Claim for reasons wholly unconnected to the UK-Ireland treaty” (para. 78). ...

Structures GB Ltée, 2025 QCCA 134-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission corporate reorganization documents could not be rectified to correct for an unforeseen Pt. ... (Canada), so that the rectification order was reversed, the Court stated (at paras. 25, 29-30, 36, TaxInterpretations translation): If the agreement is consistent with what the parties agreed to but simply produces unforeseen tax consequences, due to an error by the tax planners in the design of the tax planning, rectification cannot be granted. … The parties had not planned any specific entitlement [“prestation”] aimed at ensuring that Structures and the holding companies were connected throughout the 31 stages of the corporate reorganization of Structures. … … Mr. Côté, the tax specialist who conceptualized the reorganization, … affirmed that maintaining connectedness was not the object of the transaction, which was to crystallize as much CGD as possible.... ...

The Court stated (at paras 53, 60- 61): …[T]he case-law stemming from the judgment in Halifax does not require it to be established that the accrual of a tax advantage is the only objective of the transactions at issue. … In order to determine the substance and real significance of the leases at issue in the main proceedings, the referring court may, in particular, take account of the purely artificial nature of those transactions and the links of a legal, economic and/or personal nature between the operators at issue …. Such aspects are capable of demonstrating that the accrual of a tax advantage constitutes the essential aim pursued, notwithstanding the possible existence, in addition, of economic objectives …. …[T]he leases … had no commercial reality and were entered into … with the aim of reducing the VAT liability on the sales of immovable property … which they envisaged carrying out subsequently. ...

Haworth & Ors v Commissioners for His Majesty's Revenue and Customs, [2025] EWCA Civ 822-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 the place of effective management of trusts for treaty tie-breaker purposes was in the UK even though their CMC might be in Mauritius The UK-resident taxpayers sought to avoid capital gains tax respecting the disposal of shares by family trusts of which they were the settlors by relying on a "Round the World" tax plan. ... If the trustees were appointed because it was appreciated that fulfilment of their responsibilities would cause them to take the decisions, the POEM of the trust might not be in the jurisdiction from which the trustees come. … … [Here] the role of the trustees in Mauritius was effectively pre-determined. … [T]he settlors, albeit with the advice and assistance of advisers, decided to adopt "an overall single plan" and, to that end, exercised their powers to appoint the Mauritius Trustees for a limited period "in the confident expectation that they would implement the plan". ...