Murphy & Anor v Revenue And Customs [2023] EWCA Civ 497 (15 May 2023)

Murphy & Anor v Revenue And Customs [2023] EWCA Civ 497 (15 May 2023)

ESC B18 (1999) does not impose a six-year income limit on credit claims by UK beneficiaries of non-resident trusts; the relevant conditions are stated exhaustively and do not include such a restriction; the appeal is allowed.

Citation
[2023] EWCA Civ 497
Parties
Claimant/appellant: Hugh Murphy; Claimant/appellant: Winifred Linnett; Defendant/respondent: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
15 May 2023
Procedural Posture
Judicial Review / Appeal From High Court (administrative Court)
Outcome
Appeal allowed
Legal Topics
Extra Statutory Concessions, Trust Taxation, Legitimate Expectation, Interpretation of HMRC Policy
Tax Law Administrative Law Extra Statutory Concessions Trust Taxation Legitimate Expectation Interpretation of HMRC Policy

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Parties

Hugh Murphy

Claimant/appellant

Winifred Linnett

Claimant/appellant

The Commissioners for His Majesty's Revenue and Customs

Defendant/respondent

Procedural Posture

Judicial Review / Appeal From High Court (administrative Court)

Legal Issues

  1. 1 Whether ESC B18 (1999) imposes a six-year income limit on credit claims by UK beneficiaries of non-resident trusts
  2. 2 Interpretation of extra-statutory concessions
  3. 3 Application of legitimate expectation principles

Ratio Decidendi

ESC B18 (1999) does not impose a six-year income limit on credit claims by UK beneficiaries of non-resident trusts; the relevant conditions are stated exhaustively and do not include such a restriction; the appeal is allowed.

Court Disposition

Appeal allowed

Orders

  • HMRC must grant credit for UK income tax paid by trustees on income distributed to appellants, without a six-year limit.