Source: All England Reporter
Publisher Citation: [2002] All ER (D) 349 (Jul)
Court: Administrative Court

Hart J

Representation Elizabeth Gloster QC and Giles Goodfellow (instructed by Slaughter & May) for the claimant.
  Timothy Brennan QC, Rabinder Singh QC and Hugh McKay (instructed by the Solicitor of Inland Revenue) for the defendants.
Judgment Dates: 24 July 2002


Income tax - Avoidance - Transfer of assets abroad - Income payable to persons resident or domiciled outside United Kingdom - Claimant receiving identical dividend from overseas company in successive years - Commissioners assessing dividend liable to taxation in respect of early years but not subsequent years - Claimant issuing proceedings for restitution and judicial review seeking repayment of tax paid in respect of earlier years - Whether decision regarding later years requiring repayment in respect of earlier years - ss 739, 741.

The Case

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