Shinelock Ltd v R & C Commissioners

JurisdictionUK Non-devolved
Judgment Date15 May 2023
Neutral Citation[2023] UKUT 107 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
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7 cases
  • Houldsworth
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 13 March 2024
    ...that HMRC had lodged a copy of section 49I Taxes Management Act 1970 (“TMA”) and a copy of the decision in Shinelock Ltd v R & C Commrs[2023] BTC 514 (“Shinelock”). Neither I nor the appellant's representatives had received those so they were forwarded to us. [6] With the consent of the par......
  • V-Com (Worldwide) Ltd [2024] UKFTT 368 (TC);
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 1 May 2024
    ...words of Lord Woolf MR in McPhilemy v Times Newspapers Ltd [1999] 3 All ER 775, 792J–793A. [70] The case of Shinelock Ltd v R & C Commrs[2023] BTC 514 (“Shinelock”) (Judges Thomas Scott and Greenbank) concerned an application for permission to make a late amendment to a case before the hear......
  • Boston Consulting Group UK LLP and Others
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 23 January 2024
    ...issues. After the hearing two relevant Upper Tribunal decisions in HFFX LLP v R & C Commrs[2023] BTC 506 and Shinelock Ltd v R & C Commrs[2023] BTC 514 were published and the parties were invited to make written submissions about their implications which they accordingly did. [7] Shortly be......
  • Gunfleet Sands Ltd and Others v R & C Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 27 October 2023
    ...should be read as the conclusions of the Closure Notice. Ms Wilson relied upon the cases of Daarasp and Shinelock Ltd v R & C Commrs[2023] BTC 514, as well as the judgment of Lady Justice Rose in Investec which those cases apply. In considering Lady Justice Rose's judgment addressing the sc......
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