Unsurprising. See also here re similar failed scheme: https://www.accountingweb.co.uk/any-answers/another-rubbish-failed-tax-a...
https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11827/TC...
Unsurprising. See also here re similar failed scheme: https://www.accountingweb.co.uk/any-answers/another-rubbish-failed-tax-a...
https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11827/TC...