TC09638 - [2025] UKFTT 01112 (TC)

Fecha: 22-Ago-2025

Introduction

Introduction

The underlying eleven appeals each challenge Closure Notices issued by HMRC concerning Capital Gains Tax liabilities arising from tax planning arrangements involving offshore trusts and the application of double taxation conventions ("DTC"s) between the UK and New Zealand, and the UK and Mauritius.

This is an interlocutory case-management decision which concerns the appellants’ consolidated application for the disclosure of documents by HMRC. It is being dealt with on the papers, pursuant to Rule 29(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

The appellants seek disclosure under the Tribunal's general case-management powers, pursuant to Rule 5(3)(d).

The underlying appeals relate (variously) to tax years 1999/2000, 2000/01, and 2002/03.

In summary, the appeals involve trusts that were resident in the UK for part of the year, and in New Zealand or Mauritius for the remainder. Gains were realised during the period of non-UK residence. HMRC contends that the gains are taxable under section 77 of the Taxation of Chargeable Gains Act 1992 unless relief would have been available to the trustees under the relevant DTC.

On 1 May 2024, the Tribunal directed that three issues be determined as preliminary issues:

(1)

Whether valid in-time claims were made (“In-time Claim Issue”);

(2)

If not, whether HMRC is estopped from denying that valid claims for relief were made (“Estoppel Issue”); and

(3)

If the Appellants fail on (1) and (2)) whether valid consequential claims were made by the trustees or the appellants within TMA 1970 section 43C (“Consequential Claim Issue”).

I considered the following documents and their enclosures:

(1)

Appellants’ Application for Disclosure (3 September 2024)

(2)

HMRC's Response to Appellants’ Application for Disclosure (11 November 2024);

(3)

Appellants’ Reply to HMRC’s Response (25 April 2025);

(4)

HMRC's Supplemental Submissions (28 May 2025);

(5)

Appellants' Reply to those Supplemental Submissions (4 July 2025).