Update – UK Withholding Tax Application (the “Application”) – Appeal Hearing – Daily Transcripts - 3 November 2017

On 11 October 2016, Mr Justice Hildyard handed down his judgment in respect of the Application, following the hearing which took place before him on 28 and 29 April 2016. Shortly after handing down his judgment, Mr Justice Hildyard gave permission to HMRC to appeal.

On 1 November 2016, HMRC lodged an appeal against Mr Justice Hildyard’s decision by filing its Appellant’s Notice and supporting court papers with the Court of Appeal, copies of which can be found below:

The appeal hearing took place on 31 October and 1 November 2017. The following Skeleton Arguments were filed and served ahead of the hearing:

The parties engaged a transcriber to produce daily transcripts of the appeal hearing.

The transcripts produced can be found below.

¹The transcript has been re-issued by the transcribers to reflect the time omitted due to technical issues at the beginning of the hearing.

Please note that:

the transcripts are published in the form received from the transcriber (i.e. prior to review by any party to the Application and without corrections);
the parties reserve the right to post amended versions of the transcripts should they consider it necessary, but accept no responsibility for doing so; and
the LBIE administrators are posting such transcripts solely for the convenience of interested third parties and neither they nor any other party to the Application makes any representation as to the accuracy of such transcripts nor accepts any responsibility for any inaccuracies contained within them.

Should you have any queries regarding this update, please contact LBIE’s Communications and Counterparty Management team at generalqueries@lbia-eu.com.