David Warren Hannah v The Commissioners for HMRC

David Warren Hannah v The Commissioners for HMRC

The Appellant was refused permission to include the permanent establishment ground as it lacked conviction, was not supported by evidence, would require joinder of third parties, and would be procedurally unfair. Permission was granted to include the EU law ground as it was properly particularised, arguable, and did not unduly expand the scope of the appeal. Directions were given for the Appellant to file a new version of his grounds, for HMRC to file a revised statement of case, and for expert reports on valuation. No expert evidence on Guernsey law was permitted. Other case management directions were issued to progress the appeal efficiently.

Parties
Appellant: David Warren Hannah; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
13 December 2024
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Decision on Case Management Applications
Outcome
Appellant granted permission to amend grounds to include EU law ground; refused permission to include permanent establishment ground; case management directions issued.
Legal Topics
Transfer of Assets Abroad (to Aa), Stamp Duty Land Tax (sdlt), Discovery Assessments, Freedom of Movement of Capital (art 63 Tfeu), Freedom of Establishment (art 49 Tfeu), Case Management, Amendment of Grounds of Appeal, Expert Evidence, Consolidation of Appeals
Tax Law European Union Law Civil Procedure Transfer of Assets Abroad (to Aa) Stamp Duty Land Tax (sdlt) Discovery Assessments Freedom of Movement of Capital (art 63 Tfeu) Freedom of Establishment (art 49 Tfeu) +4 more

Case Brief

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Parties

David Warren Hannah

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal, Tax Chamber) / Interlocutory Decision on Case Management Applications

Legal Issues

  1. 1 Whether the Appellant had permission to include two new grounds of appeal (permanent establishment and EU law grounds)
  2. 2 Scope of Tribunal’s jurisdiction under TMA s 50
  3. 3 Whether the ToAA legislation breached Art 63 TFEU

Ratio Decidendi

The Appellant was refused permission to include the permanent establishment ground as it lacked conviction, was not supported by evidence, would require joinder of third parties, and would be procedurally unfair. Permission was granted to include the EU law ground as it was properly particularised, arguable, and did not unduly expand the scope of the appeal. Directions were given for the Appellant to file a new version of his grounds, for HMRC to file a revised statement of case, and for expert reports on valuation. No expert evidence on Guernsey law was permitted. Other case management directions were issued to progress the appeal efficiently.

Court Disposition

Appellant granted permission to amend grounds to include EU law ground; refused permission to include permanent establishment ground; case management directions issued.

Orders

  • Appellant to file a new version of grounds of appeal, including expanded reasons for ToAA exemption and penalty appeals.
  • HMRC to file and serve a single revised statement of case in response.