![]() Part of his pay included payment as the owner of a life interest in the trust and the claimant claimed relief from UK income tax under article 3(2) of the DTA for amounts representing trust income. The claimant contracted with the partnership which acted as an intermediary by contracting out and being paid for his services. One company was a trustee of a trust incorporated there under which the claimant was the settlor. Consultants set up a partnership of companies incorporated and resident on the Isle of Man. The claimant operated through tax consultants which used a tax avoidance scheme centred on the Isle of Man which sought to take advantage of the UK and Isle of Man Double Taxation Agreement ("DTA"). ![]() ![]() In Huitson the claimant applied for judicial review of the compatibility of FA 2008 section 58(4) with the ECHR on the basis that Article 1 of the First Protocol guaranteed him the right to peaceful enjoyment of his possessions. The decisions of the Court of Appeal are reported at R (Huitson) v HMRC EWCA 893 R (Shiner and anor) v HMRC EWCA 892. The decisions of the Court of Appeal upheld the reasoning of the High Court in the important case of R (Huitson) v HMRC EWHC 97 (admin). Recently, the Court of Appeal has held, in the joined appeals of two judicial review cases, that section 58 of the Finance Act 2008 ("FA 2008"), although having retrospective effect, does not infringe the European Convention on Human Rights ("ECHR"). Retrospective legislation is a particularly hot topic at the moment.
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