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Tax Planning: The gain plan
A recent case highlights the importance of meticulous implementation when tax planning. Emma Pearce explains ‘WT Ramsay v IRC [1981] was the leading authority on the approach to statutory interpretation adopted by courts to counter tax avoidance schemes.’ This article discusses the First-tier Tribunal’s (FTT) decision in Trustees of the Morrison 2002 Maintenance Trust v …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Astall v HMRC [2009] EWCA Civ 1010
- Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51
- Craven v White [1989] AC 398
- Furniss v Dawson [1983] UKHL 4
- Inland Revenue v Scottish Provident Institution [2004] UKHL 52
- News International plc v Shepherd [1989] SCT 617
- Spectros International plc v Madden (Inspector of Taxes) [1997] STC 114
- Trustees of the Morrison 2002 Maintenance Trust v HMRC [2016] UKFTT 250 (TC)
- UBS v HMRC [2014] EWCA Civ 452; [2016] UKSC 13
- WT Ramsay v IRC [1981] UKHL 1