Good v Commissioners of HM Revenue and Customs [2023] EWCA Civ 114 (10 February 2023)

Good v Commissioners of HM Revenue and Customs [2023] EWCA Civ 114 (10 February 2023)

The appellant was entitled to the MAPs within the meaning of s 611 ITTOIA 2005, as he retained a real benefit from the MAPs through discharge of loan obligations, and the assignment did not extinguish entitlement. The MAPs constituted income from the business of film exploitation under s 609 ITTOIA 2005, and the appellant was liable to income tax on the MAPs.

Citation
[2023] EWCA Civ 114
Parties
Appellant: Thomas William Good; Respondents: The Commissioners of HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
10 February 2023
Procedural Posture
Civil Appeal / Court of Appeal, Post Upper Tribunal
Outcome
Appeal dismissed
Legal Topics
Income Tax, Discovery Assessments, Film Rights Exploitation, Entitlement to Income, Assignment of Income, Tax Avoidance Schemes
Tax Law Income Tax Discovery Assessments Film Rights Exploitation Entitlement to Income Assignment of Income Tax Avoidance Schemes

Case Brief

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Parties

Thomas William Good

Appellant

The Commissioners of HM Revenue and Customs

Respondents

Procedural Posture

Civil Appeal / Court of Appeal, Post Upper Tribunal

Legal Issues

  1. 1 Whether the appellant was entitled to Minimum Annual Payments (MAPs) under s 611 ITTOIA 2005
  2. 2 Whether MAPs constituted income from a business involving the exploitation of films under s 609 ITTOIA 2005
  3. 3 Effect of assignment and security arrangements on entitlement to income for tax purposes

Ratio Decidendi

The appellant was entitled to the MAPs within the meaning of s 611 ITTOIA 2005, as he retained a real benefit from the MAPs through discharge of loan obligations, and the assignment did not extinguish entitlement. The MAPs constituted income from the business of film exploitation under s 609 ITTOIA 2005, and the appellant was liable to income tax on the MAPs.

Court Disposition

Appeal dismissed

Orders

  • Taxpayer liable to income tax on MAPs under s 611 ITTOIA 2005
  • MAPs constitute income from business of film exploitation under s 609 ITTOIA 2005