The Resource Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578

Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578

Label
Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
Title
Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
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Subject
Language
eng
Summary
Judgment by the Court of Appeal, Civil Division, judgment date 23 May 2013. Ben Nevis was a company incorporated in the British Virgin Islands (BVI), owned and controlled by K, a South African businessman, and/or his trustees. Ben Nevis was liable to tax in South Africa (to SARS) for the years 1998, 1998 and 2000. SARS maintained that when K. learned that SARS were investigating, he procured the transfer of Ben Nevis's assets to another company (also incorporated in BVI), whose bank account in the UK was credited with a large sum of money (several millions of pounds). SARS made a request to HMRC that it assist in the collection of the debt following the coming into force in October 2011 of a protocol amending the double tax treaty between the UK and South Africa which made provision for mutual assistance in the collection of taxes. The High Court issued a judgment against Ben Nevis in respect of the tax debt and Ben Nevis appealed against the decision on the basis that the tax debts related to a period prior to the coming into force of the mutual assistance provisions between the UK and South Africa. The Court of Appeal rejected Ben Nevis's appeal. The word 'taxes' in the protocol did not need to be limited by reference to the date of the accrual of the tax debts and this was consistent with the objective of the protocol which was to assist international tax enforcement. Two of the judges also commented that contracting states may enter into Memoranda of Understanding (MOUs) to settle the mode by which agreements for mutual assistance may be applied. The model form of MOU deals with matters such as how far back in time the provisions for collecting unpaid tax may extend
Citation source
In: International tax law reports. - London. - Vol. 15 (2013),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • enforcement
  • tax treaty
  • mutual assistance
  • memorandum of understanding
  • retroactivity
  • treaty interpretation
Label
Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
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Publication
Label
Ben Nevis (Holdings) Ltd and another v Revenue and Customs Commissioners : [2013] EWCA Civ 578
Publication

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