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Upper Tribunal held the UK exit-tax payment rules could be read to allow five annual instalments, but it erred in excluding interest.
The Tribunal held that the Exit Charge Provisions were incompatible with EU law due to the lack of an option to defer payment of tax, but that a conforming construction could be applied to s 59D TMA to allow payment in five equal annual instalments. The Tribunal followed Panayi, finding no legitimate expectation or legal certainty issue precluding this approach, and dismissed the appeal except as to the balancing charge, which was conceded by HMRC.
Source excerpt
The Court of Appeal held that ICTA s.403D(1)(c) was justified as a measure to prevent double deduction of losses and was proportionate, so VolkerRail’s appeal failed.
Volkerrail Plant Ltd & Ors v Revenue and Customs [2023] EWCA Civ 210 (01 March 2023)
Court of Appeal case on whether ICTA s.403D(1)(c) unlawfully restricted group relief for UK branch losses of non-resident companies under EU freedom of establishment rules.
The Court of Appeal held that trustees could not raise objective justification late, and upheld the refusal to let them amend after the preliminary issue hearing.
Preliminary issue in bankruptcy proceedings about whether Irish pension rights should be treated like UK approved pension rights under EU law; the court referred the question to the CJEU.
Seabrook Warehousing Ltd, R (On the Application Of) v Revenue And Customs [2019] EWCA Civ 1357 (29 July 2019)
The Court of Appeal dismissed Seabrook Warehousing’s judicial review challenge to excise warehousing rules and HMRC due diligence requirements under EU law.
Court of Appeal dismisses Seabrook’s judicial review challenge to WOWGR and Excise Notice 196, upholding duty representative rules and due diligence requirements under EU law.
The Court of Appeal held that replacing a right of appeal with administrative review did not breach Article 41(1) of the Additional Protocol to the Ankara Agreement.
The Secretary of State for the Home Department v CA (Turkey) [2018] EWCA Civ 2875 (21 December 2018)
The Court of Appeal held that replacing an appeal with administrative review did not breach Article 41(1) of the Ankara Agreement Additional Protocol.
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