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CRC v Ben Nevis (Holdings) Ltd and another company, Court of Appeal
The taxpayer a company incorporated in the British Virgin Islands and owned by a South African businessman was found in 2010 to owe tax to the South African Revenue Service (SARS) for 1998 1999 and 2000.
When the owner found out his company’s tax affairs were under investigation he transferred its assets to another company he owned resulting in a large amount being deposited in a London bank SARS claimed.
Following the 2011 launch of a protocol to the UK/South Africa double tax convention SARS asked that HMRC help collect the taxpayer’s debt.
The Revenue began proceedings and the taxpayer applied for an order to strike out the claim. The High Court dismissed the application.
The Court of Appeal said the tax convention would apply to requests for help in connection with liabilities arising before the protocol came into face.
Nevertheless ...
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