Anderson v Revenue & Customs [2013] UKFTT 126 (TC) (18 February 2013)

Anderson v Revenue & Customs [2013] UKFTT 126 (TC) (18 February 2013)

The appeal was dismissed because the tax liability arose from the correct application of the relevant statutory provisions, which the Tribunal has no power to disapply or rewrite on grounds of fairness, equity, or alleged breach of human rights. The appellant failed to establish any breach of the European Convention...

Source-derived case information.

Citation
[2013] UKFTT 126
Parties
Appellant: Ross James Anderson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
18 February 2013
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Chargeable Event Gains, Offshore Life Insurance Policies, Personal Portfolio Bonds, Deficiency Relief, European Convention on Human Rights, Unfair Contract Terms, Extra Statutory Concession A19
Tax Law Human Rights Law European Union Law Income Tax Chargeable Event Gains Offshore Life Insurance Policies Personal Portfolio Bonds Deficiency Relief +3 more

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Parties

Ross James Anderson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether the Tribunal has power to allow an appeal on grounds that application of the law is manifestly unreasonable and unjust in the circumstances
  2. 2 Whether the relevant tax legislation breaches the European Convention on Human Rights First Protocol Article 1
  3. 3 Whether Extra-Statutory Concession A19 applies

Ratio Decidendi

The appeal was dismissed because the tax liability arose from the correct application of the relevant statutory provisions, which the Tribunal has no power to disapply or rewrite on grounds of fairness, equity, or alleged breach of human rights. The appellant failed to establish any breach of the European Convention on Human Rights or any basis for the application of ESC A19 or the Unfair Contract Terms Act 1977. The Tribunal is bound to apply the law as enacted and has no discretion to relieve the appellant from the tax liability in these circumstances.

Court Disposition

Appeal dismissed