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Case law update

Case law update

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Case law update

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  1. Case law update Liesl Fichardt Jonathan Schwarz Partner Barrister Berwin Leighton Paisner Temple Tax Chambers

  2. Recent treaty issues • Application of treaty provisions • Evidentiary issues • Fundamental rights blplaw.com

  3. Treaty cases • Smallwood v HMRC [2009] EWHC 777 (Ch) • Laerstate BV v HMRC [2009] UKFTT (TC) • Hankinson v HMRC [2009] UKFTT 384 (TC) • Bayfine UK v HMRC [2010] EWHC 609 (Ch) • Swift v HMRC [2010] UKFTT 88 (TC) • FCE Bank Plc v HMRC [2010] UKFTT 136 (TC) • R (application Prudential plc) v Special Commissioner of Income Tax [2009] EWHC 2494 • R (application Huitson)v HMRC [2010] EWHC 97 blplaw.com

  4. How treaties work • Smallwood – UK-Mauritius treaty • Art 4(3) Tie-breaker for non-individuals • Art 13(4) Capital gains general rule • Bayfine – UK-US treaty (1975) • Art 1(3) & (4) Saving • Art 23 Elimination of double taxation blplaw.com

  5. Evidentiary issues • Hankinson – UK-Netherlands treaty • Art 4(1) Resident of a contracting state • Swift – UK-US treaty (1975) • Art 23(2) Elimination of double taxation • Memec [1988]STC 754 • separate legal existence? • issued share capital? • business carried on by entity or members? • members entitled to share profits or separate decision to make distribution • members responsible for debts? • assets beneficially owned by entity? blplaw.com

  6. Fundamental rights • FCE Bank- UK-US treaty (1975) • Art 24(5) • Prudential - ECHR • Art 8 ? • Huitson ECHR • 1st Protocol, Art 1 blplaw.com

  7. Case law update: Treaties and fundamental rights Liesl Fichardt Jonathan Schwarz Partner Barrister Berwin Leighton Paisner Temple Tax Chambers This document provides a general summary only and is not intended to be comprehensive. Specific legal advice should always be sought in relation to the particular facts of a given situation. 13374884