- Considered — Royal Bank of Canada v The Commissioners for HMRC 2023-06-21
“… aids to interpretation as the cogency of their reasoning deserves” (see at [16] and [18], citing Patten LJ’s judgment in Smallwood v HMRC [2010] EWCA Civ 778, [2010] STC 2045 at [26(5)]; see also Irish Bank, where the 2008 version of the Commentary was considered in interpreting a treaty entered into in 1976).…”
- Cited — Haworth, R (On the Application Of) v Revenue And Customs 2019-05-01
“…On 8 July 2010, the Court of Appeal, by a majority, ruled in favour of HMRC in Smallwood v Revenue and Customs Commissioners [2010] EWCA Civ 778, [2010] STC 2045. In that case, as in the present one, relief was claimed under the UK/Mauritius double tax agreement. Mr Smallwood had established a trust for the benefit of h…”
- Cited — Haworth, R (On the Application Of) v Revenue And Customs 2019-05-01
“…“On 8 July 2010 the Court of Appeal gave a final ruling in the case of HM Revenue and Customs v Smallwood & Anor [2010] EWCA Civ 778, [2010] STC 2045. The Court ruled that the scheme used in that case did not achieve the intended tax advantage of eliminating Capital Gains Tax on certain disposals.…”
- Cited — Haworth, R (On the Application Of) v Revenue And Customs 2019-05-01
“…Thirdly, in the present case, HMRC misdirected themselves by placing more weight on the decision in Smallwood v R&C Comrs [2010] EWCA Civ 778; [2010] STC 2045, than it can bear. Correctly understood, the judgment of Hughes LJ (as he then was), especially at [67] and [70], went no further than holding that the Special…”