Revenue and Customs Commissioners v Kishore
| Jurisdiction | England & Wales |
| Judgment Date | 28 October 2021 |
| Neutral Citation | [2021] EWCA Civ 1565 |
| Year | 2021 |
| Court | Court of Appeal (Civil Division) |
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5 cases
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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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Ashley Charles Trees v The Commissioners for HMRC
...law issues arise as it was not Mr Trees’ case that HMRC were not entitled to issue the DLN itself. (2) The case of HMRC v Kishore [2021] EWCA Civ 1565 (“Kishore”) relied upon by HMRC is not binding and is to be distinguished from the present case. It did not involve a dishonesty penalty, th......
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David Henry v The Commissioners for HMRC
...fraud, in my judgment the principle is the same in other cases. 52. That this is the right approach can also be inferred from Kishore v HMRC [2021] EWCA Civ 1565. The background to that case was (1) Mr Kishore’s original appeal had been struck out by the Tribunal for failure to comply with ......
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