|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 349 (Jul)|
|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.