Aparna Nathan KC and Ishaani Shrivastava appear in the latest case on interpreting extra statutory concessions

The Court of Appeal has handed down judgment in Murphy and Linnett v The Commissioners for His Majesty’s Revenue and Customs [2023] EWCA Civ 497.

The issue in the appeal was the proper interpretation of Extra Statutory Concession B18 (“ESC B18”), in particular, whether under the last concession set out in ESC B18, a UK resident beneficiary of a non-resident trust receiving a trust distribution was entitled to claim credit for tax paid by the trustees in respect of UK source income (whenever it arose) out of which the payment was made. It was common ground that two of the three concessions set out in ESC B18 excluded relief for income arising more than six years before the end of the year of assessment in which the trust distribution was made.  

The Court of Appeal, allowing the appeal against the decision of the High Court (Chamberlain J), held that the beneficiary was so entitled.

Aparna Nathan KC and Ishaani Shrivastava appeared for HMRC in the Court of Appeal and the High Court.

A full copy of the decision can be found here.

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