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Baxendale-Walker v APL Management Ltd

Baxendale-Walker v Law Society

Baxendale-Walker 1

Baxendale-Walker 2

Baxendale-Walker 1

Neutral Citation: [2026] UKFTT 00675 (TC) Case Number: TCTC 09876 FIRST-TIER TRIBUNAL TAX CHAMBER At Taylor House, London Appeal reference: TC/2022/11066 INCOME TAX – penalties – whether deliberate and concealed – no – whether careless – reliance on trusted qualified accountant – appeal allowed and penalties cancelled Heard on 29 April 2026 Judgment date: 07 May 2026 Before TRIBUNAL JUDGE ANNE REDSTON Between JAROSLAW KRASON Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Respondents

...the schemes promoted by Paul Baxendale-Walker (a former solicitor who...

Paul Baxendale-Walker

Baxendale-Walker

Baxendale-Walker v Revenue and Customs

...proposition set out in the Baxendale-Walker case is of assistance here...

Baxendale-Walker v Middleton

Baxendale-Walker,

Neutral Citation: [2025] UKFTT 01019 (TC) Case Number: TC09618 FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Appeal reference: TC/2021/02728 INHERITANCE TAX – Meaning of life – s 201(1)(d) IHTA – does section apply to a corporate settlor? - yes – was transfer made ‘during the life of the settlor’? - yes – appeal dismissed Heard on: 8 May 2025 Judgment date: 21 August 2025 Before TRIBUNAL JUDGE MALCOLM FROST Between LEXGREEN SERVICES LIMITED Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Respondents

...entities connected with Mr Paul Baxendale-Walker (‘BW’).

...Claim brought against a Mr Baxendale-Walker) has been filed in...

...developer of RT technology, Paul Baxendale-Walker. AHP began introducing businesses...

Baxendale-Walker v Middleton

UT Neutral citation number: [2024] UKUT 00404 (TCC) UT (Tax & Chancery) Case Number: UT/2023/000098 Upper Tribunal (Tax and Chancery Chamber) INCOME TAX AND NICs – PAYE – payment to an EBT, loan of same amount to a director - FTT found purpose of payment was to enable the loan to be made and the purpose of the loan was to reward the director; it was inevitable at the time of payment to the EBT that the loan would be made; there was a genuine repayment obligation - held - FTT made an error of law in concluding that in vast majority of cases a loan confers a taxable benefit and that the loan made to the director conferred such a benefit - decision of FTT set aside - re-made - neither payment to the EBT nor the principal of the loan to the director was earnings - appeal allowed Hearing venue: The Rolls Building London EC4A 1NL Heard on: 15 and 16 October 2024 Judgment date: 06 December 2024 Before MR JUSTICE RICHARD SMITH JUDGE JEANETTE ZAMAN Between M R CURRELL LIMITED Appellant

...Product by the Solicitors of Baxendale-Walker's renowned Wealth Strategy Department...

YES - Paul Baxendale-Walker has published 5 leading textbooks...

Neutral Citation: [2024] UKFTT 00637 (TC) Case Number: TC09242 FIRST-TIER TRIBUNAL TAX CHAMBER Location: Decided on the papers Appeal reference: TC/2022/11560 PROCEDURE – Appellant’s applications for a stay in proceedings pending foreign arbitration decision and for permission to amend its grounds of appeal – Respondent’s application for a declaration as to whether the Appellant had complied with the Tribunal’s direction for it to give further and better particulars of its application to amend its grounds of appeal. Judgment date: 26 June 2024 Decided by: TRIBUNAL JUDGE MARK BALDWIN Between SCRIMSHAW WEALTH MANAGEMENT LIMITED Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Respondents DECISION

PAUL BAXENDALE-WALKER

For Mr Baxendale-Walker: David Bedenham, of counsel...

...to impose on Mr Paul Baxendale-Walker (“PBW”) a tax...

Baxendale-Walker v Middleton

Baxendale-Walker v Middleton

Baxendale-Walker v Law Society

Baxendale-Walker v The Law Society

Baxendale-Walker

Baxendale-Walker

Baxendale-Walker

...entities connected with Mr Paul Baxendale-Walker (“BW”).

PAUL BAXENDALE-WALKER

...Second and Third Defendants, Paul Baxendale-Walker and Mark Barry Slater,...

...Delaware Proceedings were discontinued. Mr Baxendale-Walker was formerly a barrister and...

...more entities controlled by Mr Baxendale-Walker and/or Mr Slater,... ...are companies controlled by Mr Baxendale-Walker and Mr Slater.

...that a certain individual, Paul Baxendale-Walker, asked the defendant to... ...the specific instructions of Mr Baxendale-Walker; and (f) the... ...but belonged personally to Paul Baxendale-Walker, and as such the...

...is not signed by Mr Baxendale-Walker, who is the person...

Baxendale-Walker

Baxendale-Walker v Law Society

Baxendale-Walker

As a result of … Baxendale-Walker … the principle in the... ...in the public interest: see Baxendale-Walker …. (3) Whether...

Booth, Baxendale-Walker

Baxendale-Walker v Law Society 

Baxendale-Walker

Baxendale-Walker

Baxendale-Walker

Neutral Citation: [2023] UKFTT 00613 (TC) Case Number: TC08855 FIRST-TIER TRIBUNAL TAX CHAMBER Heard in public in London Appeal reference: TC/2021/02755 INCOME TAX AND NICs – PAYE- payment of £800,000 to an EBT – loan of same amount made to a director of the appellant –real loan, secured with genuine repayment obligation – inevitable that at the time the payment was made to the EBT it would be lent to the director - substantial reason for the payment was to enable the EBT to make the loan – was the loan a reward or benefit? – yes – why was it paid – for the exertions of the director – loan was earnings within s 62 ITEPA – payment to EBT taxable – appeal dismissed Heard on: 24-26 April 2023 Judgment date: 12 July 2023 Before TRIBUNAL JUDGE NIGEL POPPLEWELL MR DUNCAN MCBRIDE Between M R CURRELL LIMITED Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Neutral Citation Number: [2023] EWCA Civ 534 Case No: CA-2022-000357 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS IN BIRMINGHAM PROPERTY, TRUSTS AND PROBATE LIST Mr. Justice Marcus Smith [2021] EWHC 2581 (Ch) Royal Courts of Justice Strand, London, WC2A 2LL Date: Thursday 18 May 2023 Before : LORD JUSTICE LEWISON LORD JUSTICE ARNOLD and LORD JUSTICE SNOWDEN - - - - - - - - - - - - - - - - - - - - -

PAUL BAXENDALE-WALKER

The appellant, Mr Baxendale-Walker, applied to this Tribunal...

...on the basis that Mr Baxendale-Walker does not have legal standing...

Mr Baxendale-Walker was declared bankrupt on 11...

...insufficient on the facts in Baxendale-Walker. In my judgment, and...

Neutral Citation Number: [2023] EWHC 958 (KB) Case No: QB-2022-001183 IN THE HIGH COURT OF JUSTICE KING'S BENCH DIVISION Royal Courts of Justice Strand, London, WC2A 2LL Date: 26/04/2023 Before : MASTER STEVENS - - - - - - - - - - - - - - - - - - - - - Between: Dr Angelica Khera (trading as the Family Dental Practice) Claimant - and - National Health Service Commissioning Board (also known as NHS England) Defendant

Neutral Citation: [2023] UKFTT 00385 (TC) Case Number: TC08799 FIRST-TIER TRIBUNAL TAX CHAMBER Location Edinburgh Appeal reference: TC/2022/02199 Information Notice – Schedule 16 Finance (No 2) Act 2017 – whether suspicion of possible Enabler Penalty in relation to remuneration trusts using fiduciary receipt arrangements –whether information reasonably required for purpose of checking – yes – whether abuse of process in relation to other proceedings – no – whether self-incrimination privilege in terms of Article 6 breached – no – appeal dismissed Heard on: 20 and 21 December 2022 Judgment date: 19 April 2023 Before TRIBUNAL JUDGE ANNE SCOTT Between ASSET HOUSE PICCADILLY LIMITED Appellant

Neutral Citation Number: [2023] EWHC 720 (Ch) IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES BUSINESS LIST (ChD) Rolls Building Fetter Lane London, EC4A 1NL 4 April 2023 Before : MRS JUSTICE BACON - - - - - - - - - - - - - - - - - - - - - Claim No. BL-2020-001109 Between: CUTLERS HOLDINGS LIMITED (formerly SHEFFIELD UNITED LIMITED) SCARBOROUGH GROUP INTERNATIONAL LIMITED Claimants - and -

...on a monthly basis. Paul Baxendale-Walker's fees are charged on...

...or September 2009 where Paul Baxendale-Walker talked about remuneration trust structures...

...meeting he attended and Paul Baxendale-Walker’s book on remuneration trusts...

PAUL BAXENDALE-WALKER

...Defendants to the proceedings, Mr Baxendale-Walker and Mr Slater, did...

...arbitration injunction against MSD, Mr Baxendale-Walker and Mr Slater, preventing...

...at the behest of Mr Baxendale-Walker, following a failed application...

Barker v Baxendale-Walker

Barker v Baxendale-Walker

(2) PAUL BAXENDALE-WALKER

...against both MSD and Messrs Baxendale-Walker, and Slater, the Second...

...at the behest of Mr Baxendale-Walker following a failed application for...

...MSD; and (iv) Mr Baxendale-Walker is a “notorious vexatious”...

Neutral Citation Number: [2022] EWHC 3091 (Ch) Case No: BL-2020-000962 IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES BUSINESS LIST (ChD ) 7 Rolls Building, Fetter Lane London, EC4A 1NL Date: 2 December 2022 Before : Deputy High Court Judge Simon Gleeson Sitting as a High Court Judge - - - - - - - - - - - - - - - - - - - - - Between : (1) AMANDA CLAIRE MARIAN FEILDING OR CHARTERIS, COUNTESS OF WEMYSS AND MARCH

Case No: HT-2023-NCL-000003 Neutral citation: [2022] EWHC 3679 (Ch) IN THE HIGH COURT OF JUSTICE BUSINESS AND PROPERTY COURTS AT NEWCASTLE BUSINESS LIST (ChD) The Moot Hall, Castlegarth, Newcastle upon Tyne, NE1 1RQ Date: 05/10/2022 Before : HIS HONOUR JUDGE KRAMER (Sitting as a Judge of the High Court) - - - - - - - - - - - - - - - - - - - - - Between: PHILIP MORRIS Claimant - and -

Neutral Citation: [2022] UKFTT 00343 (TC) Case Number: TC08599 FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Appeal reference: TC/2021/00534 PROCEDURE – strike out application – whether the appeal has a reasonable prospect of success – First De Sales – followed – no – application granted Heard on: 2 February 2022 Judgment date: 14 February 2022 Before TRIBUNAL JUDGE ANNE SCOTT Between DR MARCIN DANIEL CAJDLER Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Respondents

Barker v Baxendale-Walker Solicitors

Barker v Baxendale-Walker,

Baxendale-Walker v Middleton

Baxendale-Walker v Law Society

(“Baxendale-Walker”). The Law Society... ...against the then solicitor, Mr Baxendale-Walker, before the Solicitors Disciplinary... ...contested count but suspended Mr Baxendale-Walker from practice for three years... ...to pay 30% of Mr Baxendale-Walker’s costs in defending the... ...order was reversed requiring Mr Baxendale-Walker to pay 60% of...

Baxendale-Walker

Baxendale-Walker

...had been designed by Paul Baxendale-Walker and entities connected with him...

Barker v Baxendale-Walker

PAUL BAXENDALE-WALKER

...present on behalf of Messrs. Baxendale-Walker and Slater, the Second...

...and Third Defendants, Messrs. Baxendale-Walker and Slater, restraining them... ...Arbitration and also restraining Messrs. Baxendale-Walker and Slater from commencing or...

...information in respect of Mr Baxendale-Walker and a number of legal...

Neutral Citation: [2022] UKFTT 00184 (TC) Case Number: TC08509 FIRST-TIER TRIBUNAL TAX CHAMBER By remote video hearing Appeal reference: TC/2019/06188 Taxpayer information notice – Schedule 36 FA2008 – whether reasonably required –application of Perring, Kotton, Lundberg cases - whether in possession or power – application of Mattu Heard on: 11 March 2022 Judgment date: 9 June 2022 Before TRIBUNAL JUDGE BOWLER Between ONE CALL INSURANCE SERVICES LIMITED Appellant

...cited by Asplin LJ in Baxendale-Walker at [51], said...

Barker v Baxendale-Walker

...insufficient on the facts in Baxendale-Walker. In my judgment, and...

...who is driving it. Mr Baxendale-Walker is of course not represented... ...address. I note that Mr Baxendale-Walker was subject to a civil...

...I make today on Mr Baxendale-Walker by sending it by email... ...course is so that Mr Baxendale-Walker has the opportunity to attend...

Baxendale-Walker v APL Management Ltd

Baxendale-Walker v Middleton