Tax updates: April 2015

In this month's roundup of tax cases and technical updates includes the Ingenious Media court of appeal ruling over Hartnett comments, employee CGT issues when non-residency issues come to bear, FTT decision on employee benefit trusts in Scotts Atlantic Management and non-UK resident sales guidance

Case report: Ingenious Media loses legal case over Hartnett national newspaper comments

Ingenious Media, promoters of controversial film investment schemes, has lost its legal appeal over opening a judicial review into public comments made by a senior HMRC official about its work and its chief executive, which the company claimed breached HMRC’s duties and broke the law and for which it was seeking an estimated £20m damages.

The latest decision follows on from an earlier case at the High Court in September 2013, which Ingenious also lost [The Queen on the application of (1) Ingenious Media Holdings plc (2) Patrick McKenna and The Commissioners for HMRC [2013] EWHC 3258 (Admin) Case No: CO/9858/2012].

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Case report: Ingenious Media loses legal case over Hartnett national newspaper comments

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