Shiner and another v Revenue and Customs Commissioners

Income tax – Profits. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the taxpayers against a decision of the First-tier Tribunal (Tax Chamber) to strike out the taxpayers' respective cases on the bases that: (i) the claim that s 58 of the Finance Act 2008 was incompatible with art 56 of the European Community Treaty had been adjudicated on in previous proceedings, namely R (on the application of Shiner) v Revenue and Customs Comrs[2011] STC 1878 (Shiner); and (ii) that it was an abuse of process to argue that point.

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