Continue reading "Tax: Take a reality check"
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Tax: Take a reality check
Tim Adams and Nicole Booth explain recent tax cases and the consequences for the taxpayer ‘Given the current climate and HMRC’s determination to clamp down on marketed tax avoidance schemes, taxpayers looking to use a tax avoidance scheme will need to exercise extreme caution.’ The decision in Litman & Newall v HMRC [2013] represents another …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- AB (a firm) v HMRC [2007] STC (SCD) 99
- AJ Bingham v HMRCC [2013] WTLR 787
- Anderson (deceased) v HMRC [2009] UKFTT 258 (TC)
- Hanson v HMRC [2012] UKFTT 314 (TC)
- Jason Drummond v HMRC [2008] EWHC (Ch) 1758; [2009] EWCA Civ 608
- Litman & Newall v HMRC [2014] UKFTT 089 (TC)
- Mariner v HMRC [2014] WTLR 293, [2013] UKFTT 657