Index card R (Haworth) v Revenue and Customs Comrs

Hearings

England & Wales

23 May 2018 [2018] EWHC 1271 (Admin); [2018] STC 1326, QBD (Sir Ross Cranston)

01 May 2019 [2019] EWCA Civ 747; [2019] 1 WLR 4708; [2019] 4 All ER 506; [2019] STC 1063; [2019] WLR (D) 250, CA (Gross, Newey LJJ, Sir Timothy Lloyd)

09 Jan 2020 (appn all) [2020] 1 WLR 878; Case details, SC(E) (Lord Wilson, Lord Carnwath, Lord Kitchin JJSC)

02 Jul 2021 [2021] UKSC 25; [2021] 1 WLR 3521; [2021] 3 All ER 997; [2021] STC 1329; The Times, 12 July 2021, SC(E) (Lord Briggs, Lady Arden, Lord Leggatt, Lord Stephens, Lady Rose JJSC)

Subject Matter

REVENUE — Tax avoidance — Follower notice — Taxpayer entering into tax arrangements to avoid liability to capital gains tax — Revenue giving follower notice to taxpayer following judicial ruling regarding similar tax arrangements — Whether ruling relevant to taxpayer’s tax arrangements — Whether application of “principles laid down, or reasoning given” in ruling “would” deny tax advantage asserted by taxpayer — Finance Act 2014 (c 26), ss 204, 205(3)(b)

[2018] EWHC 1271 (Admin); [2018] STC 1326, QBD

[2019] EWCA Civ 747; [2019] 1 WLR 4708; [2019] 4 All ER 506; [2019] STC 1063; [2019] WLR (D) 250, CA

REVENUE — Tax avoidance — Follower notice — Taxpayer entering into tax arrangements to avoid liability to capital gains tax — Revenue giving follower notice to taxpayer following judicial ruling regarding similar tax arrangements — Whether ruling relevant to taxpayer’s tax arrangements — Whether application of “principles laid down, or reasoning given” in ruling “would” deny tax advantage asserted by taxpayer — Finance Act 2014 (c 26), ss 204, 205(3)(b), 206

[2021] UKSC 25; [2021] 1 WLR 3521; [2021] 3 All ER 997; [2021] STC 1329; The Times, 12 July 2021, SC(E)

Appellate History

R (Haworth) v Revenue and Customs Comrs [2018] EWHC 1271 (Admin); [2018] STC 1326, QBD

Decision of Sir Ross Cranston sitting in the Administrative Court of the Queens Bench Division reversed

R (Haworth) v Revenue and Customs Comrs [2019] EWCA Civ 747; [2019] 1 WLR 4708; [2019] 4 All ER 506; [2019] STC 1063; [2019] WLR (D) 250, CA

Decision of the Court of Appeal affirmed

R (Haworth) v Revenue and Customs Comrs [2021] UKSC 25; [2021] 1 WLR 3521; [2021] 3 All ER 997; [2021] STC 1329; The Times, 12 July 2021, SC(E)

Commentary

UK Supreme Court Blog
New Judgment: R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 25 Case comment

Case Comment: R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue & Customs [2021] UKSC 25 Case comment

RPC Perspectives
Haworth - Supreme Court upholds decision to quash follower notice Case comment