Revenue and Customs Commissioners v Kishore
| Jurisdiction | England & Wales |
| Court | Court of Appeal (Civil Division) |
| Judgment Date | 28 October 2021 |
| Neutral Citation | [2021] EWCA Civ 1565 |
| Year | 2021 |
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11 cases
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The Commissioners for HM Revenue and Customs v Dhalomal Kishore
...at issue in the Kittel appeals would breach article 6 of the Convention. If, however, the other members of the Court agree that HMRC[2021] EWCA Civ 1565 Lady Justice King Lord Justice Newey and Lord Justice Nugee Case No: A3/2020/2116 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM T......
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Dr Theodore Piepenbrock v London School of Economics and Political Science
...which this form of abuse can arise were summarised by Newey LJ in The Commissioners for Her Majesty's Revenue and Customs v Kishore [2021] EWCA Civ 1565 at paras 20 – 27 (“ Kishore”). It applies where the first action was struck out as an abuse of process and where the conduct of that firs......
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The Commissioners for HMRC v Sintra Global, Inc & Anor
...[159]-[160]). If a taxpayer seeks to do so, issues of issue estoppel (rare in tax cases) and/or abuse of law may arise (see HMRC v Kishore [2021] EWCA Civ 1565)). However, HMRC have not sought to argue that estoppel or abuse of law issues arise in these 107. In a case where a taxpayer does ......
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THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v (1)SINTRA GLOBAL, INC (2) PARUL MALDE [2024] UKUT 00346 (TCC)
...[159]-[160]). If a taxpayer seeks to do so, issues of issue estoppel (rare in tax cases) and/or abuse of law may arise (see HMRC v Kishore [2021] EWCA Civ 1565)). However, HMRC have not sought to argue that estoppel or abuse of law issues arise in these 107. In a case where a taxpayer does ......
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