Al-Fayed v Lord Advocate
| Jurisdiction | Scotland |
| Judgment Date | 12 March 2004 |
| Date | 12 March 2004 |
| Court | Court of Session (Outer House) |
COURT OF SESSION Outer House
Before the Lord Justice-Clerk (Lord Gill)
Tax - payment of contractually agreed amounts in lieu of assessment - ultra vires - unenforceable - ordinarily resident buy not domiciled in UK - Commissioners failure to fulfil statutory duties - Inland Revenue Regulation Act 1890 Sections 1 & 13 - Taxes Management Act 1970 Section 1 - R v Sampson & Others, ex parte Lansing Bagnalo(1986) 61 TC 112 - Vestey v IRC (Nos 1 & 2) [1980] AC 1148 -Gresham Life Assurance Society v Attorney General [1916] 1 Chancery 228 - R v IRC ex parte Preston [1983] STC 257 - Human Rights Act 1998 - First Protocol to the Human Rights Convention Article 1 - Pine Valley Developments Ltd v Ireland (1991) 14 EHRR 319 -R v DPP ex parte Kebilene [2000] 2 AC 326
An agreement entered into between the Inland Revenue and a taxpayer, resident and ordinarily resident within, but domiciled outwith the United Kingdom, who was to make payment of contractually agreed amounts in lieu of being assessed to tax on taxable income and capital gains actually received might be ultra vires and hence incapable of enforcement.
The Lord Justice-Clerk so held, in the Outer House of the Court of Session refusing a petition brought by Mohamed Al Fayed, Ali Fayed and Saleh Fayed against the Advocate-General for Scotland, representing the Commissioners of Inland Revenue, for judicial review of a decision not to abide by the terms of an agreement between the commissioners and the petitioners and to require the petitioners to complete tax returns without reference to that agreement.
Mr Michael Jones, QC and Mrs Sarah Wolffe for the petitioners; Mr Patrick Hodge, QC and Miss Jane Paterson for the respondents.
THE LORD JUSTICE -CLERK said that if an individual was regarded as being resident and ordinarily resident, but not domiciled, in the United Kingdom, he was chargeable...
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial
-
Anne Mitchell+karin Mitchell (aps) V. Glasgow City Council
... ... EXTRA DIVISION, INNER HOUSE, COURT OF SESSION Lady Paton Lord Reed Lord Penrose [2008] CSIH 19 A1700/03 OPINION OF LADY PATON in RECLAIMING ... R (Amin) - Secretary of State for the Home Department [2004] 1 AC 653; Fayed - v - Lord Advocate 2004 SC 568. 3. As regards the common law case the Lord Ordinary erred in requiring the pursuers ... ...
-
Rainbow Insurance Company Ltd v The Financial Services Commission and Others (Mauritius)
... ... Lord Neuberger ... Lord Mance ... Lord Kerr ... Lord Clarke ... Agents Ltd [1990] 1 WLR 1545 , p 1569 per Bingham LJ, p 1573 per Judge J, Ali Fayed v Advocate General for Scotland 2003 SLT 747 , para 135 per Lord Justice Clerk Gill, 2004 SLT 798 , paras ... ...
-
Pan Trinbago Inc. v The National Carnival Commission of Trinidad and Tobago
...91, [1989] STC 873, [1990] 1 W.L.R. 1545, p. 1569 per Bingham, L.J., p 1573 per Judge, J., Ali Fayed v. Advocate General for Scotland [2002] STC 910, 77 TC 273, 2003 SLT 745, para 135 per Clerk Gill, L.J., 2004 SLT 798, paras 115–119 per Lord President Cullen. Those cases are all concerne......
-
Argyll House Developments For Judicial Review
... ... OUTER HOUSE, COURT OF SESSION [2009] CSOH 131 OPINION OF LORD WOOLMAN in the Petition of ARGYLL HOUSE DEVELOPMENTS Petitioners; for Judicial Review ... h) A high standard of conduct was expected of HMRC in all its dealings: Al Fayed v Inland Revenue Commissioners 2006 STC 270. At its core, the petitioner's submission was that it ... ...