Hugh Murphy & Anor. v The Commissioners for HMRC

Hugh Murphy & Anor. v The Commissioners for HMRC

ESC B18 (1999) does not impose a six-year income limit on credit claims by UK beneficiaries of non-resident trusts; the concession is not ambiguous or qualified in this respect, and the relevant conditions are those expressly stated in the section relating to UK beneficiaries of non-resident trusts.

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
11 September 2024
Procedural Posture
Judicial Review / Appeal From High Court to Court of Appeal
Outcome
Appeal allowed
Legal Topics
Extra Statutory Concessions, Trust Taxation, Legitimate Expectation, Interpretation of Administrative Policy
Tax Law Administrative Law Extra Statutory Concessions Trust Taxation Legitimate Expectation Interpretation of Administrative 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 to Court of Appeal

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 Proper interpretation of extra-statutory concessions

Ratio Decidendi

ESC B18 (1999) does not impose a six-year income limit on credit claims by UK beneficiaries of non-resident trusts; the concession is not ambiguous or qualified in this respect, and the relevant conditions are those expressly stated in the section relating to UK beneficiaries of non-resident trusts.

Court Disposition

Appeal allowed

Orders

  • The appeal is allowed; the claimants are entitled to credit for UK income tax paid by the trustees on income out of which the distributions were made, without a six-year income limit.