Keith M Gordon MA(Oxon) FCA CTA(Fellow)
Key Cases
Keith has been involved in many of the most influential cases heard over the past ten years. The following represent a sample of those cases.
Substantive tax questions
Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35The definitive case on husband and wife companies where dividend income is shared. Keith was the junior counsel for the taxpayer in the 'Arctic Systems' case when it was heard at the Court of Appeal late in 2005 and by the House of Lords in June 2007. For commentary on their Lordships' judgment, click here.
RICHARD VILLAR v HMRC [2019] UKFTT 0117 (TC)The case concerned the nature of a surgeon’s business which was sold to a hospital group. The case also involved the first known challenge by HMRC (unsuccessful) using the ‘Beatles clauses’ which were introduced in 1969.
Robert Ames v HMRC: [2018] UKUT 0190 (TCC)The case concerned the interaction of the income tax and capital gains tax exemptions for the EIS. Ultimately, Keith won the case by showing that HMRC’s refusal to permit Mr Ames to make a late income tax claim was flawed.
Residence and domicile
Keith has been involved in a number of major cases concerning residence, ordinary residence and domicile including:
APNs, PPNs, Follower Notices, POTAS
R (oao Broomfield) v HMRC [2018] EWHC 1966 (Admin)Keith has been involved in challenging HMRC’s FA 2014 powers. Although HMRC’s notice in Broomfield was upheld that was only after a fundamental climbdown by HMRC two weeks before the hearing. Previously, HMRC had wanted the claimants to abandon their Tribunal appeals in their entirety. They eventually conceded that the appeals could proceed as long as the taxpayers abandoned their reserve argument.
HMRC powers
HMRC v Charlton and others [2012] UKUT 770 (TC)A leading case on discovery assessments. Keith successfully represented the taxpayers who were challenging HMRC's right to issue a discovery assessment when they had made a full "white space" disclosure on their tax returns.
Later discovery cases include:
A landmark case on HMRC’s information powers. Keith successfully argued that a Schedule 36 information notice should be set aside as HMRC had no reason to suspect an underpayment of tax (their case was too speculative).
Later cases involving information powers include:
Procedural matters
Keith represented the taxpayer in a case which considers what is and what is not part of a taxpayer's tax return and the correct form of enquiry that should be opened by HMRC if they wish to challenge a claim for tax relief.
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