UT (Tax & Chancery) UT/000086, 87, 89/2022 - [2024] UKUT 00058 (TCC)

UT (Tax & Chancery) Case Number: UT/000086, 87, 89/2022

Hearing venue: The Rolls Building

7 Rolls Buildings

Fetter Lane

London

EC4A 1NL

Judgment date: 04 March 2024

Capital gains tax – treaty relief pursuant to the UK/Mauritius double taxation treaty – identifying the place of effective management of a trust for the purposes of Article 4(3) – whether the FTT applied the right test – HM Revenue and Customs v Smallwood [2010] EWCA Civ 778 applied

Before

Mr Justice Edwin Johnson

Judge Jonathan Cannan

Between

GEOFFREY RICHARD HAWORTH

IAN FRANCIS LENAGAN

SG KLEINWORT HAMBROS TRUST COMPANY (UK) LIMITED

Appellants

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: James Rivett KC and Ben Elliott, counsel instructed by BDO LLP

For the Respondent: Christopher Stone and Hitesh Dhorajiwala, counsel instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION