Huitson v revenue and customs [2015] UKFTT 448 (TC) (03 September 2015)

Huitson v revenue and customs [2015] UKFTT 448 (TC) (03 September 2015)

Section 858(4) ITTOIA 2005 applies to persons entitled to a share of partnership profits, not just income; the appellant's scheme is caught by the provision, and retrospective application is lawful and proportionate.

Citation
[2015] UKFTT 448
Parties
Appellant: Robert Huitson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 September 2015
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Tax Avoidance, Double Taxation Arrangements, Retrospective Legislation, Statutory Interpretation, Freedom of Movement of Capital, Peaceful Enjoyment of Possessions
Tax Law Human Rights Law European Union Law Income Tax Tax Avoidance Double Taxation Arrangements Retrospective Legislation Statutory Interpretation +2 more

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Parties

Robert Huitson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Does section 858(4) ITTOIA 2005 apply to the appellant's entitlement under the Isle of Man trust and partnership scheme?
  2. 2 Is the retrospective application of section 858(4) compatible with Article 1 First Protocol to the ECHR and Article 56 of the EC Treaty?

Ratio Decidendi

Section 858(4) ITTOIA 2005 applies to persons entitled to a share of partnership profits, not just income; the appellant's scheme is caught by the provision, and retrospective application is lawful and proportionate.

Court Disposition

Appeal dismissed

Orders

  • Appellant's application to amend grounds of appeal refused
  • Appellant liable for income tax, national insurance contributions, and statutory interest as determined by HMRC