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JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC
KEY POINTS
- The professional trustee residence rule put UK and foreign trustees on an equal footing.
- HMRC and the DTI changed the rule unilaterally.
- Officials refused to disclose the relevant documents.
- Secret submissions from HMRC accepted during the case.
It is a good thing for a barrister to be personally involved in litigation occasionally. Physician heal thyself!
Tax cases involving barristers who were or later became QCs are set out in Table 1.
The reader will notice that the success rate was only 50%. Perhaps this shows the impartiality of the Bench.
A striking feature in this list is that in only one case did the taxpayer represent himself (and that unsuccessfully).
My own case concerns the Freedom of Information Act 2000. I was represented by Jonathan DC Turner.
The...
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