Robert Ames v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Fancourt,Judge Sinfield |
| Neutral Citation | [2018] UKUT 0190 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,25 June 2018 |
| Date | 25 June 2018 |
| Published date | 27 June 2018 |
[2018] UKUT 0190 TCC
Appeal number: UT/2015/0180
UTJR/2016/001
CAPITAL GAINS TAX – Enterprise Investment Scheme – meaning of
“attributable” in section 150A(2) Taxation of Chargeable Gains Act 1992 –whether
CGT exemption only available if EIS income tax relief claimed -
JUDICIAL REVIEW – whether HMRC adopted flawed methodology in appraising
taxpayer’s late claim for relief and exercising powers under section 5(1)
Commissioners for Revenue and Customs Act 2005 – whether HMRC acted with
conspicuous unfairness
IN THE MATTER OF JUDICIAL REVIEW PROCEEDINGS
AND ON APPEAL FROM THE FIRST-TIER TRIBUNAL (TAX CHAMBER)
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
BETWEEN:
ROBERT AMES
Appellant
- and –
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
AND BETWEEN
THE QUEEN
on the application of
ROBERT AMES
Claimant
- and –
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Defendants
Tribunal:
Mr Justice Fancourt
Judge Greg Sinfield
Sitting in public at The Rolls Building, Fetter Lane, London EC4A 1NL on 26
and 27 April 2018
2
Keith Gordon, counsel, instructed by Mishcon de Reya LLP for the Appellant
Tom Richards, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2018
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