In The Queen (oao G R Haworth) v HMRC [2018] EWHC 1271 (23 May 2018) the High Court dismissed a claim for judicial review of HMRC’s decisions to issue a follower notice and an accelerated payment notice (APN).
Mr Haworth was both the settlor and one of the beneficiaries of a trust which had been issued both a follower notice (FA 2014 part 4 chap 2)) and an APN (FA 2014 part 4 chap 3) in relation to gains made on the disposal of assets. Mr Haworth contended that the trust was not chargeable in respect of the gains because they were exempt from UK CGT under the UK/Mauritius double tax treaty as the gains had been realised after trustees resident in Mauritius had replaced trustees in Jersey. HMRC considered that Mr Haworth had implemented a tax avoidance arrangement known as ‘round the world’ which had...
