HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust
| Jurisdiction | England & Wales |
| Judge | Lord Justice Buxton |
| Judgment Date | 19 December 2008 |
| Neutral Citation | [2008] EWCA Civ 1141 |
| Docket Number | Case No: C5/2008/1323 |
| Court | Court of Appeal (Civil Division) |
| Date | 19 December 2008 |
[2008] EWCA Civ 1141
IN THE SUPREME COURT OF JUDICATURE
COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE ASYLUM AND IMMIGRATION TRIBUNAL
Royal Courts of Justice
Strand, London, WC2A 2LL
Lord Justice Buxton
Case No: C5/2008/1323
[AIT No. AA/06180/2007]
Mr A Pipe (instructed by Messrs TRP) appeared on behalf of the Appellant.
THE RESPONDENT DID NOT APPEAR AND WAS NOT REPRESENTED
This is a renewed application for permission to appeal from a determination of Immigration Judge Grimmett on 10 March 2008. That was, in effect, a complete rehearing of the process as the result of a previous determination having been set aside by the tribunal. The application is renewed by Mr Pipe on behalf of the applicant, permission having been refused on paper by Pill LJ.
This is a case in which Immigration Judge Grimmett did not accept a significant part of the evidence that was given before her by the applicant, and concluded from other evidence before her that he was a low-level member of his party of a sort that would not attract adverse interest, either by the opposing political party or by the authorities now in power in Bangladesh. I do not set out the details of the background because they are well documented in the various determinations and are well known to the applicant himself.
Mr Pipe, who has vigorously and clearly advanced Mr Rana's case throughout these proceedings, effectively criticises the determination of the Immigration Judge on three bases. He of course faces a significant difficulty in doing that, because it is not the practice of this court to review determinations on credibility by an expert tribunal such as Immigration Judge Grimmett, as we have been reminded recently by the House of Lords in the speech of Baroness Hale of Richmond in the case of AH (Sudan) v SSHD. However, out of deference to Mr Pipe and his client, I will go through the complaints that are made.
The first is that the Secretary of State accepted that serious incidents had happened to the appellant in 1998 and 1999, and also accepted that his business had been attacked in November 2006, though not on the basis that it was anything more than a random attack. Mr Pipe says that the Immigration Judge should have placed those matters more firmly in the scale when she was considering whether she could accept the account that the applicant gave her of events in 2006, which the applicant said were the precipitating cause of his coming to this country.
The difficulty about that submission is the length of time between the initial...
To continue reading
Request your trial
-
Revenue and Customs Commissioners v Quentin Skinner 2005 Settlement L and Others
...capital gains tax does not reduce the income beneficiary's entitlement (see Trustees of the Peter Clay Discretionary Trust v R & C Commrs [2009] BTC 50 at [29]). Relevant legislation relating to entrepreneurs' relief [18] The provisions conferring entrepreneurs' relief are contained in Chap......
-
The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B [2021] UKUT 0029 (TCC)
...the liability to capital gains tax does not reduce the income beneficiary’s entitlement (see HMRC v Peter Clay Discretionary Trust [2009] Ch 296 at Relevant legislation relating to entrepreneurs’ relief The provisions conferring entrepreneurs’ relief are contained in Chapter 3 of Part 5 of ......
-
Weekly Tax Update 11 April 2011
...rewritten to reflect the outcome of the Clay case - HM Revenue & Customs v Trustees of the Peter Clay Discretionary Trust [2009] STC 469.' www.hmrc.gov.uk/trusts/agents/news-080411.htm Business 4.1. Corporate capital gains – new degrouping provisions On 4 April 2011 the Government annou......