Hearings
England & Wales
13 Jul 2021 [2021] EWHC 1914 (Admin), QBD
15 May 2023 [2023] EWCA Civ 497; [2023] STC 944; [2023] WLR(D) 220, CA (Newey, Andrews,Falk LJJ)
R (Murphy) v Revenue and Customs Comrs
Subject Matter
REVENUE — Extra-statutory concession — Time limit — Non-UK resident trust having paid tax on income subsequently distributed to UK resident beneficiary — Beneficiary seeking credit as to tax ostensibly due, relying on extra-statutory concession by revenue (ESC B18) — Whether six-year time limit applying to claim for credit by reference to such concession
[2023] EWCA Civ 497; [2023] STC 944; [2023] WLR(D) 220, CA
Appellate History
R (Murphy) v Revenue and Customs Comrs [2021] EWHC 1914 (Admin), QBD
Decision of Chamberlain J sitting in the Administrative Court of the King’s Bench Division reversed
R (Murphy) v Revenue and Customs Comrs [2023] EWCA Civ 497; [2023] STC 944; [2023] WLR(D) 220, CA
Commentary
RPC Perspectives
Judicial Review in the Tax Sphere: Does the Court of Appeal's decision in Murphy offer taxpayers a glimmer of hope?
Case comment