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Other cases that caught our eye: 8 January 2021

Judicial review challenge to loan charge

In R (oao Cartref Care Home Ltd and others) v HMRC [2020] EWCA Civ 1744 (18 December 2020) the Court of Appeal refused application for permission to appeal against High Court’s decision to refuse judicial review. Note: since the earlier JR hearing FA 2020 amended the retrospectivity of the loan charge provisions.

Read the decision.

Entrepreneurs' relief and ordinary share capital

In HMRC v S Warshaw [2020] UKUT 366 (TCC) (23 December 2020) the UT upheld decision of FTT that preference shares with 10% cumulative right to dividend were ordinary share capital.

Read the decision.

Transfer of assets abroad

In HMRC v A Rialas [2020] UKUT 367 (TCC) (18 December 2020) the UT upheld FTT decision on TOAA and declined to decide the issue on freedom of movement of capital so as to ‘allow better coordination of any appeal with...

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