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Ian Shiner & David Sheinman v HMRC

In Ian Shiner & David Sheinman v HMRC [2015] UKUT 596 (3 November 2015) the UT found that the FTT had been right to strike out the appeal on the ground of abuse of process.

Both appellants had entered into tax planning structures to shelter UK income from income tax using an exemption under the UK/Isle of Man double tax treaty. Relying on ITTOIA 2005 s 858 (introduced with retrospective effect by FA 2008 s 58) HMRC had issued closure notices for the tax years 2005/06 2006/07 and 2007/08 on the basis that the claimed exemption no longer applied.

The FTT had struck out the part of the appeal which contended that the legislation was an improper restriction on the European law principle of freedom of movement of capital (TFEU Art 56). The FTT’s decision was on the basis that this issue had already...

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