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HirsutePursuit says: Member: (94 comments) July 8, 2015 at 12:18 …

Comment on HMRC vs MGH by Homunculus.

HirsutePursuit says:
Member: (94 comments)

July 8, 2015 at 12:18 pm

That was my understanding, and as stated in my last I don’t imagine HMRC would choose to go further, even if they could.

Homunculus Also Commented


Is the chap appearing for the respondent.

If so he is clearly a clever and talented man, however going by the webpage this isn’t really his field. I’m not saying he isn’t more than capable, it just seems his expertise may be in other areas.

“His expertise covers media law, professional negligence, professional discipline, insurance law, commercial disputes, procurement, intellectual property, human rights, prescription and limitation, and judicial review.”

Thanks for that EJ, as with JC the efforts are much appreciated.

I would pick up specifically on one point you bring from the hearing.

“He focussed on the transfer of money from the employer to the main trust as being taxable at that point.

And say, not to you, to the World in general … “No ships, Shylock” who would have thunk it.

Eddiegoldtop says:
Member: (6 comments)

July 8, 2015 at 11:25 am

I am aware that at least some tax matters can go as far as the European Court of Justice, though I can’t confirm whether the tax liability of an improperly run EBT would be one of them.

It is often claimed that the UK has control over it’s own taxation matters, however this is simply not the case, or at least not totally so. VAT for example, it is easy enough to find cases where the ECJ has ruled on VAT as it relates to the UK.

Just at random

The question is though, would HMRC, should it lose at the Supreme Court, really want to try to refer the matter to the ECJ, even if they could.

I suspect that the Supreme Court is as far as they would want to go.

Recent Comments by Homunculus

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He has a logo already

It Is Better To Offer No Excuse Than A Bad One
JANUARY 2, 2018 at 16:03

Not the humility then.

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JANUARY 2, 2018 at 15:37

You guessed, what gave it away.

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Our hero, and he really is a hero is at it again with his self-effacing prose.

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I’m assuming he means demur, however he could well be a shy, modest lady. 

The heroism continues

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Can you guess who it is yet. 

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THE case for retaining Hampden as the home of Scottish football has been dealt a blow after a survey found just 15 per cent of fans were happy to stay put.


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