Recent Work
Andrew Thornhill is currently heavily engaged in two areas, exits from film schemes and contractors' appeals to the loan charge. Over the last 15 years or so HMRC has succeeded in winning cases that establish film leasing not to be a trade but an investment. In many instances, taxpayers who successfully claimed deductions for film expenditure on the basis that they carried on a film leasing trade are free to assert that they are not trading. In which case the exit charges for those leaving film leasing would not apply. A long awaited decision in the Hoyle case (heard as long ago as May 2022) will clarify the position. As regards the loan charge (and also open years where HMRC claim tax on earnings in relation to contractor schemes) there are several possible challenges to liability. One line of defence rests on European law – the point was approached in the Finucane case in Scotland but Lord Tyre held the matter had to be heard in the Tax Tribunal. A second line of defence rests on tax credits. The argument is that the original receipt of the loan gave rise to earnings in respect of which the contractor obtains a tax credit. The tax credit enables him to argue that he has paid the tax and that this payment reduces the loan charge to nil. The Loan Charge Action Group proposes to bring a test case from which any taxpayer with a loan charge can benefit on joining the group. Andrew Thornhill is also engaged in exploring new ways of using life policies to plan for inheritance tax and ways in which pension schemes can invest in residential property. He is happy to consider new ideas and develop them with clients.
Case profile
- John Mander Pension Trustees Limited v HMRC ?(Supreme Court) - RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland (Supreme Court) - Clavis Liberty Fund 1 LP v HMRC (First-tier Tribunal) - Scotts Atlantic v HMRC (Upper Tribunal) - Laird v CIR (House of Lords) - Eversden v CIR (Court of Appeal) - Dextra Accessories v MacDonald (Court of Appeal) - Optos (Special Commissioners)
Publications
- Potter & Monroe’s Tax Planning with Precedents, 4th – 7th Editions - Passing Down the Family Business/the Family Farm - Contributor to Gore-Brown on Companies and Kerr on Receivers
Memberships
- Revenue Bar Association - S.T.E.P. - London Common Law & Commercial Bar Association
Privacy Notice
This privacy notice explains how, why and for how long Andrew Thornhill KC KC will process or retain your personal data in accordance with the General Data Protection Regulation (GDPR).
If Andrew has been instructed by you, your litigation friend, your solicitor or agent, or through a pro bono referral, it is necessary to process your personal data in order to provide legal services. This may include advising on the prospects of litigation, advising on the value of a claim, representation at hearings or trial, and reviewing legal issues or evidence.
Recipients of your data
Depending on the nature of your case, data may be shared with courts and tribunals, your solicitors or agents, witnesses, experts, other legal representatives, ombudsmen or regulators, education and examining bodies, and current, past or prospective employers.
Special categories of data
Some matters require processing special category personal data, including information about health, ethnicity, religion, trade union membership, political beliefs, sexual orientation, or criminal allegations and convictions. Such data will only be processed where necessary to represent you or advise on your claim.
Retention
Your personal data will be retained for no longer than necessary and, where possible, anonymised. In general, records relating to cases are retained for at least six years to comply with professional obligations under the Bar Code of Conduct and tax record-keeping obligations.
Once your case has concluded and any fees have been paid, only the personal data necessary for regulatory compliance, conflict checking, defence of complaints or fee disputes, and reference in future similar cases will be retained.
Your rights
You may request confirmation that your personal data is being processed, request a copy of that data, request rectification of inaccurate data, object to certain processing, request restriction of processing, or request erasure where the GDPR permits it. Where processing is based on consent, you may withdraw that consent at any time, although doing so may mean Andrew can no longer provide the legal services requested.
Security
Appropriate physical and technical measures are taken to safeguard your personal data and prevent unauthorised access, accidental loss, misuse or disclosure.
Complaints or queries
If you have any questions about this privacy notice, or how your personal data is used, please email clerking@thebarristergroup.co.uk or the clerks at clerking@thebarristergroup.co.uk, or call 01823 247 247.
You also have the right to complain to the Information Commissioner's Office (ICO). Further information is available at ico.org.uk/global/contact-us/.
Work with Andrew
Send us your details and a member of the clerking team will be in touch. Or call us now on 01823 247 247.